Bank Muamalat Malaysia Berhad

Transcription

laporan tahunan 2010 annual report
Menara Bumiputra, Jalan Melaka,
50100 Kuala Lumpur
www.muamalat.com.my
(6175-W)
laporan tahunan 2010 annual report
(6175-W)
www.muamalat.com.my
GROWTH
sustainable
Sustainable Growth
As we continue to deliver best value to the stakeholders, using the
principles of musyarakah and mudharabah, we have successfully
made investments in companies with growth potentials. In
becoming the preferred Islamic financial service provider. We
certainly understand the different and unique needs of our clients.
The principal objectives of efficiency and dynamism are reflected
by a continuous unbroken pattern, signifying an efficient, clear and
continued focused vision for growth.
Bank Muamalat’s logo and identity is essentially formed by a dynamic line in a
continuous motion. The principal objectives of efficiency and dynamism are reflected by
the single line. The single line signifies an efficient, clear and focused vision. This reflects
the strong relationship between the Bank and its customers.
The dome is a basic design element of Islamic architecture. It is used to signify the place
for prayers and for shelter. This represents the products and services that the Bank can
offer to its customers. The five domes are representative of the 5 tenets of Islam and
the 5 times Muslims are called to pray. The 5 points are also used in relation to the five
principles of the Rukun Negara, giving a truly Malaysian objective to its existence. The
linkage of the five domes with a single line signifies networking of the Bank and the
relationship between Bank, customers and its external environment.
This networking and togetherness translate the vary meaning of Muamalat itself, which
is ‘relationship between mankind”. An hour glass embedded in the centre within the
logo design stands for time which is essence of a Bank. Investments grow over time.
Two colours are used within the logo. Sultan blue, a royal colour is used to provide a
feeling of strength and confidence. Orange is a warm and exciting colour. It gives light
and signifies growth. The orange is used to signify the warmth of the Bank, which is
in continuous growth, never static but always dynamic.
our vision/visi kami
To become the preferred Islamic financial service provider/
Untuk menjadi penyedia perkhidmatan kewangan Islam pilihan.
our mission/misi kami
To deliver best value to the stakeholders/
Untuk menyampaikan nilai terbaik kepada pihak-pihak yang berkepentingan.
our values/nilai kami
Care/Prihatin
Integrity/Berwibawa
Innovative/Inovatif
Service Oriented/Berorientasikan Perkhidmatan
Respect/Hormat
001
5 Years Financial Highlights/Sorotan Kewangan 5 Tahun • 002 Corporate Information/Maklumat Korporat •
003 Board of Directors/Lembaga Pengarah • 004 Profile of Board of Directors/Profil Lembaga Pengarah • 006
Shariah Committee/Jawatankuasa Syariah • 016 Profile of Shariah Committee/Profil Jawatankuasa Syariah •
017 Chairman of Shariah Committee’s Statement/Penyata Pengerusi Jawatankuasa Syariah • 020
Management Team/Kumpulan Pengurusan • 022 Profile of Management Team/Profil Kumpulan Pengurusan •
024 Chairman’s Statement/Penyata Pengerusi • 026 Statement of Corporate Governance/Penyata Tadbir
Urus Korporat • 031 Risk Management/Pengurusan Risiko • 045 Internal Audit and Internal Control Activities/
Aktiviti Audit Dalaman dan Kawalan Dalaman • 054 Corporate Responsibility Initiatives/Inisiatif Tanggungjawab
Korporat • 056 Human Capital/Modal Insan • 061 Innovation in Information Technology/Inovasi Teknologi
Maklumat • 065 Events 2009/2010/Acara 2009/2010 • 068 Financial Statements/Penyata Kewangan • 076
Branch Network/Rangkaian Cawangan • 243
Laporan Tahunan 2010 • Bank Muamalat Malaysia Berhad
table of contents/kandungan
002
2004
(RM’000)
507,564
2005
(RM’000)
523,683
2006
(RM’000)
713,126
2007
(RM’000)
737,331
2008
(RM’000)
702,236
2009-2010
(RM’000)
1,319,131
Profit/(Loss) Before Tax/
Untung Sebelum Cukai Dan Zakat
(26,819)
41,251
103,409
64,238
44,068
142,061
Profit/(Loss) After Taxation/
Untung Selepas Cukai Dan Zakat
(28,720)
32,328
72,520
48,138
31,951
98,834
Total Assets/Jumlah Aset
8,070,831
10,269,647
13,450,636
13,808,090
14,398,645
16,714,212
Total Deposits/Jumlah Deposit
7,455,010
9,373,971
12,178,691
12,172,868
12,447,970
14,920,856
Total Financing/Jumlah Pembiayaan
2,887,415
4,154,021
5,373,343
5,870,585
6,427,747
7,037,126
41
42
43
48
48
49
No. of Service Centres/
Bil. Pusat Perkhidmatan
7
6
6
3
5
6
No. of Offshore Branches/Labuan/
Bil. Cawangan Luar Pesisir/Labuan
1
1
1
1
1
1
1,241
1,145
1,380
1,454
1,419
1,584
Total Shareholders’ Funds/
Jumlah Dana
No. of Branches/
Bil. Cawangan
No. of Staff/Bilangan Pekerja
5 Years Financial Highlights
2004 - 2010 - GroUPup
SOROTAN KEWANGAN 5 TAHUN
Total Shareholders’
Funds/Jumlah Dana
Pemegang Saham
RM’000
2010 Annual Report • Bank Muamalat Malaysia Berhad
1,500,000
Profit Before Taxation
and Zakat/Untung
Sebelum Cukai
dan Zakat
Profit After Taxation
and Zakat/Untung
Selepas Cukai
dan Zakat
RM’000
RM’000
150,000
100,000
15,000,000
80,000
90,000
900,000
60,000
60,000
10,000,000
40,000
600,000
30,000
300,000
0
RM’000
20,000,000
120,000
1,200,000
Total Assets/
Jumlah Aset
20,000
0
04
05 06 07 08 09
30,000
5,000,000
0
04
05 06 07 08 09
20,000
04
05 06 07 08 09
0
04
05 06 07 08 09
003
BOARD OF DIRECTORS/LEMBAGA PENGARAH
Chairman/Pengerusi
Tan Sri Dato’ Dr Mohd Munir Abdul Majid
Members/Ahli-ahli
Dato’ Sri Haji Mohd Khamil Jamil
Dato’ Haji Mohd Redza Shah Abdul Wahid
Haji Ismail Ibrahim
Haji Mohd Izani Ghani
Datin Azizah Mohd Jaafar
Haji Abdul Jabbar Abdul Majid
Tengku Dato’ Seri Hasmuddin Tengku Othman
Dato’ Azmi Abdullah
Corporate
Information
MAKLUMAT KORPORAT
COMPANY SECRETARY/SETIAUSAHA SYARIKAT
Nora Shikhen Ramli (LS01587)
20th Floor, Menara Bumiputra
Jalan Melaka
50100 Kuala Lumpur
Tel
: 603-2615 7069
Fax/Faks: 603-2693 3367
AUDITORS/JURUAUDIT
Ernst & Young
Level 23A, Menara Milenium
Jalan Damanlela, Pusat Bandar Damansara
50490 Kuala Lumpur
REGISTERED OFFICE/PEJABAT BERDAFTAR
004
BOARD OF DIRECTORS
LEMBAGA PENGARAH
From Left to Right/Dari Kiri ke Kanan:
Tan Sri Dato’ Dr Mohd
Munir Abdul Majid
Dato’ Haji Mohd Redza
Shah Abdul Wahid
Tengku Dato’ Seri
Hasmuddin Tengku
Othman
Haji Ismail Ibrahim
Dato’ Sri Haji Mohd
Khamil Jamil
005
Haji Abdul Jabbar
Abdul Majid
Datin Azizah Mohd
Jaafar
006
Chairman/Pengerusi
PROFILE OF BOARD OF DIRECTORS
PROFIL LEMBAGA PENGARAH
Tan Sri Dato’ Dr Mohd Munir Abdul Majid is Chairman
of Malaysia Airline System Berhad and Bank Muamalat
Malaysia Berhad. He was appointed to the Board of Bank
Muamalat Malaysia Berhad (Bank Muamalat) on 3 June
2008. He is also the Chairman of Veto Committee.
Tan Sri Dato’ Dr Mohd Munir Abdul Majid adalah Pengerusi
Malaysia Airline System Berhad dan Bank Muamalat Malaysia
Berhad. Beliau telah dilantik ke Lembaga Pengarah Bank
Muamalat Malaysia Berhad (Bank Muamalat) pada 3 Jun 2008.
Beliau juga adalah Pengerusi Jawatankuasa Veto.
He obtained a B.Sc (Econ) from the London School of
Economics and Political Science (LSE) in 1971 where he
also obtained his Ph.D in International Relations in 1978.
He taught at the Department of International Relations in
LSE from 1972-1975. He was research analyst for Daiwa
Europe NV in London from 1975-1978.
Beliau memperolehi Ijazah Sarjana Muda (Ekonomi) daripada
London School of Economics and Political Science (LSE) pada
1971 dan seterusnya Ijazah Kedoktoran (PhD) dalam bidang
Hubungan Antarabangsa pada tahun 1978. Beliau menjadi
tenaga pengajar di Jabatan Hubungan Antarabangsa di LSE dari
1972-1975. Beliau adalah penganalisis penyelidikan untuk Daiwa
Europe NV di London dari 1975-1978.
Tan Sri Dato’ Dr Munir joined the New Straits Times Press
(NST) at the end of 1978 as leader writer and progressed
to become Group Editor. During his time at the NST, he
published numerous articles on national and international
politics, and economics. He left NST in 1986 to become
Chief Executive Officer (CEO) of a small merchant bank,
Pertanian Baring Sanwa (PBS), whose name he changed to
Commerce International Merchant Bankers (CIMB) which
was then transformed into one of Malaysia’s leading
merchant banks. He was invited by the Government of
Tan Sri Dato’ Dr Munir menyertai New Straits Times Press
(NST) pada penghujung tahun 1978 sebagai penulis utama
dan seterusnya dilantik sebagai Penyunting Kumpulan. Semasa
bertugas di NST, beliau telah menerbitkan pelbagai artikel
berkaitan politik negara dan antarabangsa serta ekonomi. Beliau
menamatkan perkhidmatan dengan NST pada 1986 untuk
menjadi Ketua Pegawai Eksekutif (CEO) sebuah bank saudagar
kecil, iaitu Pertanian Baring Sanwa (PBS), yang telah beliau
tukar nama kepada Commerce International Merchant Bankers
(CIMB) dan yang kemudiannya telah muncul sebagai salah
007
Malaysia to establish and become the first and founding
Executive Chairman of the Securities Commission in 1993,
where he served for two terms until 1999. In 1997, he
received the Cranfield Management Excellence award. After
leaving the Securities Commission, he served as Senior
Independent Non-Executive Director of Telekom Malaysia
Berhad for 4 years until June 2004, and was Chairman of its
mobile subsidiary Celcom (M) Berhad from 2002-2004.
In June 2004, Tan Sri Dato’ Dr Munir joined the Malaysian
Airline System Berhad Board of Directors and later in
August 2004 was appointed its Non-Executive Chairman.
He has served on various governmental boards and
committees, such as Malaysian Industrial Development
Authority (MIDA), Kuala Lumpur Stock Exchange (KLSE,
now Bursa Malaysia), Foreign Investment Committee
(FIC), as well as various private sector companies and
organisations such as Kuala Lumpur Options and Financial
Futures Exchange (KLOFFE), Council of the Association of
Merchant Banks Malaysia (AMBM), Malaysian International
Chamber of Commerce and Industry (MICCI).
He was the founder President of the Kuala Lumpur
Business Club (2003-2008) and is now Chairman of its
Advisory Council. In May 2004, he was appointed a
member of the Court of Fellows of the Malaysian Institute
of Management.
In December 2005, he was made an Honorary Fellow of
the London School of Economics and Political Science. Tan
Sri Dato’ Dr Munir is President of the LSE Alumni Society
of Malaysia. In 2008 he was made a Senior Visiting Fellow
at LSE IDEAS (Centre for the Study of International Affairs,
Diplomacy and Strategy) where he heads the Southeast
Asia International Affairs Programme. Tan Sri Dato’ Dr
Munir is Adjunct Professor of Universiti Utara Malaysia
(UUM).
Born in Penang in 1948, Tan Sri Dato’ Dr Munir received his
early education at St Mark’s Primary School in Butterworth
and the Bukit Mertajam High School. He received his
upper secondary education at the Royal Military College in
Sungei Besi near Kuala Lumpur where he was awarded the
Commandant’s Prize for being the best all-round student in
1967. He left for London the next year.
Pada Jun 2004, Tan Sri Dato’ Dr Munir telah menyertai Lembaga
Pengarah Malaysian Airline System Berhad dan seterusnya
dilantik sebagai Pengerusi Bukan Eksekutifnya pada Ogos 2004.
Beliau pernah berkhidmat dengan beberapa lembaga dan
jawatankuasa kerajaan seperti Lembaga Kemajuan Perindustrian
Malaysia (MIDA), Bursa Saham Kuala Lumpur (KLSE, kini dikenali
sebagai Bursa Malaysia), Jawatankuasa Pelaburan Asing (FIC),
di samping beberapa syarikat dan pertubuhan sektor swasta
seperti Bursa Opsyen dan Niaga Hadapan Kewangan Kuala
Lumpur (KLOFFE), Majlis Persatuan Bank-bank Saudagar Malaysia
(AMBM), Dewan Perdagangan dan Industri Antarabangsa
Malaysia (MICCI).
Beliau adalah Presiden pengasas Kuala Lumpur Business Club
(2003-2008) dan kini sebagai Pengerusi Majlis Penasihatnya.
Pada Mei 2004 beliau dilantik sebagai ahli Court of Fellows,
Institut Pengurusan Malaysia.
Pada Disember 2005, beliau dilantik sebagai Felow Kehormat
London School of Economics and Political Science. Tan Sri Dato’
Dr Munir ialah Presiden Persatuan Alumni LSE Malaysia. Pada
2008 beliau menjadi Felow Pelawat Kanan di LSE IDEAS (Pusat
Kajian Hal Ehwal Antarabangsa, Diplomasi dan Strategi) dan
mengetuai Program Hal Ehwal Antarabangsa Asia Tenggara.
Beliau juga adalah Profesor Adjung Universiti Utara Malaysia
(UUM).
Tan Sri Dato’ Dr Munir juga merupakan ahli Lembaga Pemegang
Amanah Yayasan PINTAR (sebuah badan yang ditubuhkan
untuk menyelia aktiviti pendidikan sukarela di sekolah-sekolah
oleh syarikat-syarikat berkaitan kerajaan) serta Forum MalaysiaEropah. Beliau adalah ahli Institut Kajian Strategik Antarabangsa
(IISS) di London. Beliau telah mengilhamkan serta menjadi hos
kepada sebuah program TV berjudul Fast Forward di Radio
Televisyen Malaysia (RTM)1.
Dilahirkan di Pulau Pinang pada 1948, Tan Sri Dato’ Dr
Munir menerima pendidikan awal di Sekolah Rendah St Mark
di Butterworth serta Sekolah Tinggi Bukit Mertajam. Beliau
seterusnya menerima pendidikan menengah atas di Maktab
Tentera DiRaja Sungei Besi berhampiran Kuala Lumpur, dan
pada 1967 telah dianugerahkan Hadiah Komandan kerana
menjadi pelajar serba boleh terbaik. Setahun kemudian beliau
meninggalkan tanah air untuk ke London.
Tan Sri Dato’ Dr Munir is also a member Board of Trustees of
PINTAR Foundation (a body designed to oversee voluntary
educational activities in schools by government-linked
companies) and Malaysia-Europe Forum. He is a member
of the International Institute for Strategic Studies (IISS) in
London. He conceived a TV programme, Fast Forward, on
Radio Television Malaysia (RTM)1, which he has hosted.
sebuah bank saudagar utama di Malaysia. Pada 1993, beliau
telah dipelawa oleh Kerajaan Malaysia untuk menubuh dan
seterusnya menjadi pengasas dan Pengerusi Eksekutif pertama
Suruhanjaya Sekuriti untuk selama dua penggal sehingga tahun
1999. Pada 1997, beliau telah menerima anugerah Cranfield
Management Excellence. Setelah tamat perkhidmatan dengan
Suruhanjaya Sekuriti, beliau dilantik sebagai Pengarah Kanan
Bebas Bukan Eksekutif Telekom Malaysia Berhad selama 4 tahun
sehingga Jun 2004, dan sebagai Pengerusi subsidiari mudah
alihnya Celcom (M) Berhad dari 2002-2004.
008
Dato’ Sri Haji Mohd Khamil Jamil was appointed as a NonExecutive Non-Independent Director of Bank Muamalat,
nominated by DRB-HICOM Berhad on 27 May 2008. He
holds a Bachelor of Laws (Honours) Degree from University
of London and is a Barrister-at-Law at Gray’s Inn, England
and was called to the English Bar in 1983. He is a member
of the Nomination, Remuneration and Veto Committees.
Dato’ Sri Haji Mohd Khamil had his first executive career
with Bank Bumiputra Malaysia Berhad from August 1980
until December 1989. He was called to the Malaysian Bar
in September 1990 and was a practicing partner of several
legal firms before venturing into business in 2001.
Dato’ Sri Haji Mohd Khamil also sits on the boards of
DRB-HICOM Berhad Group, Edaran Otomobil Nasional
Berhad, HICOM Holdings Berhad, HICOM Berhad,
Horsedale Development Berhad and several private limited
companies.
Dato’ Sri Haji Mohd Khamil Jamil dilantik sebagai Pengarah
Bukan Eksekutif Bukan Bebas Bank Muamalat setelah dicalonkan
oleh DRB-HICOM Berhad pada 27 Mei 2008. Beliau memegang
Ijazah Sarjana Muda Undang-Undang (Kepujian) daripada
University of London dan merupakan Barrister-at-Law di Gray’s
Inn, England dan diterima menjadi peguam di England pada
1983. Beliau adalah ahli Jawatankuasa Pencalonan, Imbuhan
dan Veto.
Dato’ Sri Haji Mohd Khamil memulakan kerjaya eksekutif
pertamanya dengan Bank Bumiputra Malaysia Berhad dari
Ogos 1980 hingga Disember 1989. Beliau telah diterima
menjadi peguam di Malaysia pada September 1990 dan
merupakan rakan pengamal undang-undang bagi beberapa
firma perundangan sebelum menceburi bidang perniagaan
pada 2001.
Dato’ Sri Haji Mohd Khamil juga merupakan ahli lembaga
Kumpulan DRB-HICOM Berhad, Edaran Otomobil Nasional
Berhad, HICOM Holdings Berhad, HICOM Berhad, Hosedale
Development Berhad serta beberapa buah syarikat sendirian
berhad.
Non-Executive Non-Independent Director/
Pengarah Bukan Eksekutif Bukan Bebas
009
Director/Chief Executive Officer/
Pengarah/Ketua Pegawai Eksekutif
Dato’ Haji Mohd Redza Shah Abdul Wahid telah dilantik
sebagai Pengarah/Ketua Pegawai Eksekutif Bank Muamalat
pada 1 November 2008. Sebelum menyertai Bank Muamalat,
beliau adalah Pengarah Eksekutif serta Ketua Pegawai Operasi
Kumpulan DRB-HICOM sejak 1 Mac 2006. Beliau memiliki
Ijazah Sarjana Muda Sains bidang Ekonomi dalam Industri
dan Perdagangan (Kepujian) daripada London School of
Economics, University of London. Beliau juga memiliki Ijazah
Sarjana Sains Ekonomi dalam bidang Perbankan dan Kewangan
Antarabangsa daripada University of Wales, Cardiff. Beliau
adalah Akauntan Berkanun Bersekutu (ACA) serta ahli Institut
Akauntan Berkanun di England dan Wales (ICAEW).
Prior to joining DRB-HICOM, he was the Group CEO of
Tradewinds Corporation Berhad from 2002 to November
2005 and Acting CEO of Tradewinds (M) Berhad from 2004
to 2005. He has also served several other companies such
as Silterra Malaysia Sdn. Bhd., Khazanah Nasional Berhad,
Arab Malaysia Corporation Berhad and Touche Ross & Co.,
London.
Sebelum menyertai DRB-HICOM, beliau merupakan Ketua
Pegawai Eksekutif Kumpulan bagi Tradewinds Corporation
Berhad dari tahun 2002 hingga November 2005 dan sebagai
Pemangku Ketua Pegawai Eksekutif Tradewinds (M) Berhad
dari 2004 hingga 2005. Beliau juga pernah berkhidmat di
beberapa buah syarikat lain seperti Silterra Malaysia Sdn. Bhd.,
Khazanah Nasional Berhad, Arab Malaysia Corporation Berhad
serta Touche Ross & Co., London.
Dato’ Haji Mohd Redza Shah also sits on the boards of the
subsidiaries of Bank Muamalat and Malaysian Electronic
Payment System (1997) Sdn. Bhd. (MEPS).
Dato’ Haji Mohd Redza Shah adalah juga ahli lembaga pengarah
subsidiari Bank Muamalat dan Malaysian Electronic Payment
System (1997) Sdn. Bhd. (MEPS).
Dato’ Haji Mohd Redza Shah Abdul Wahid was appointed
as Director/Chief Executive Officer of Bank Muamalat on
1 November 2008. Prior to joining Bank Muamalat, he was
the Executive Director and Group Chief Operating Officer
of DRB-HICOM since 1 March 2006. He holds a Bachelor of
Science in Economics in Industry and Trade (Honours) from
London School of Economics, University of London. He
also holds a Master of Science Economics in International
Banking and Finance from University of Wales, Cardiff. He
is an Associate Chartered Accountant (ACA) and member
of the Institute of Chartered Accountants in England and
Wales (ICAEW).
010
Haji Ismail Ibrahim
Haji Ismail Ibrahim was appointed as a Non-Executive
Non-Independent Director of Bank Muamalat nominated
by Khazanah Nasional Berhad on 23 March 2001. He is
also a member of the Board Audit, Remuneration and Veto
Committees.
Haji Ismail Ibrahim telah dilantik sebagai Pengarah Bukan
Eksekutif Bukan Bebas Bank Muamalat setelah dicalonkan oleh
Khazanah Nasional Berhad pada 23 Mac 2001. Beliau juga
merupakan ahli Jawatankuasa Lembaga Audit, Imbuhan dan
Veto.
He holds a Degree in Accounting from Universiti Kebangsaan
Malaysia and a member of the Malaysian Institute of
Accountants. He is currently the Vice President of Khazanah
Nasional Berhad. He joined Khazanah Nasional Berhad as
Accountant/Finance Manager in 1995. He started his career
in 1985 with the Accountant General’s Department during
which he served as Treasury Accountant in the Investment
and Loan Division until 1991 and subsequently, he was
appointed as Assistant Director in the Funds Management
Division until 1995.
Beliau adalah pemegang Ijazah Perakaunan daripada Universiti
Kebangsaan Malaysia dan ahli Institut Akauntan Malaysia. Beliau
kini adalah Naib Presiden Khazanah Nasional Berhad. Beliau
mula berkhidmat dengan Khazanah Nasional Berhad sebagai
Akauntan/Pengurus Kewangan pada 1995. Beliau memulakan
kerjayanya pada tahun 1985 sebagai Akauntan Perbendaharaan
di Bahagian Pelaburan dan Pinjaman, Jabatan Akauntan Negara
sehingga tahun 1991. Beliau kemudiannya dilantik sebagai
Penolong Pengarah Bahagian Pengurusan Dana sehingga 1995.
011
Haji Mohd Izani Ghani was appointed as a Non-Executive
Non-Independent Director of Bank Muamalat, nominated by
Khazanah Nasional Berhad, on 1 March 2009. He is a member
of Board Risk Management and Nomination Committees.
Haji Mohd Izani Ghani telah dilantik sebagai Pengarah Bukan
Eksekutif Bukan Bebas Bank Muamalat setelah dicalonkan oleh
Khazanah Nasional Berhad pada 1 Mac 2009. Beliau adalah ahli
Jawatankuasa Lembaga Pengurusan Risiko dan Pencalonan.
He graduated from the London School of Economics and
Political Science in 1991 with BSc (Economics) specialising
in Accounting and Finance. After graduating from LSE, he
pursued his professional accounting qualification from the
Association of Chartered Certified Accountants and admitted
to fellowship in 2000. He is also a member of Malaysian
Institute of Accountants.
Beliau memiliki Ijazah Sarjana Muda (Ekonomi) dengan
pengkhususan dalam Perakaunan dan Kewangan daripada
London School of Economics and Political Science pada 1991.
Selepas tamat pengajian di LSE, beliau meneruskan pengajian
dalam bidang perakaunan profesional dengan Persatuan Akauntan
Bertauliah Berkanun dan menerima fellowship pada tahun 2000.
Beliau juga merupakan ahli Institut Akauntan Malaysia.
He is currently the Director/Chief Financial Officer of Khazanah
Nasional Berhad. He joined Khazanah in March 2005, initially
handling funding and treasury operations. On funding front,
he was deeply involved in the issuance of the world’s first
exchangeable sukuk for USD750 million in 2006, followed by
other landmark exchangeable sukuks in 2007 and 2008. In
relation to RM funding, he was instrumental in the setting up
of various sukuk programmes.
His first exposure to the corporate world was in 1993 when
he joined the then Renong Group. In 1999, he joined the
concession holder of Putrajaya township development,
Putrajaya Holdings Sdn Bhd to assist in the financing for
the construction of the Government office buildings and
staff quarters. He left Putrajaya Holdings in 2005 to join the
Finance division of Khazanah Nasional Berhad.
He is currently a director in the special purpose companies,
which are wholly owned by Khazanah Nasional Berhad that is,
Rantau Abang Capital Berhad, Feringghi Capital Ltd, Klebang
Capital Ltd, Lido Capital Ltd and Cenang Capital Ltd.
Beliau kini adalah Pengarah/Ketua Pegawai Kewangan Khazanah
Nasional Berhad. Beliau mula berkhidmat dengan Khazanah
Nasional pada Mac 2005 dengan tanggungjawab awal
menguruskan operasi pendanaan dan perbendaharaan. Dalam
bidang pendanaan, beliau banyak terlibat dalam penerbitan
sukuk boleh tukar yang pertama di dunia bernilai USD750 juta
pada tahun 2006 disusuli oleh sukuk-sukuk boleh tukar utama
lain pada tahun 2007 dan 2008. Beliau turut memainkan peranan
penting dalam penubuhan beberapa program sukuk dalam
Ringgit Malaysia.
Beliau mencebur diri dalam dunia korporat pada 1993 apabila mula
berkhidmat dengan Kumpulan Renong. Pada 1999, beliau menyertai
pemegang konsesi pembangunan perbandaran Putrajaya, iaitu
Putrajaya Holdings Sdn Bhd untuk membantu dalam pembiayaan
pembinaan bangunan pejabat Kerajaan serta rumah kakitangan.
Beliau meninggalkan Putrajaya Holdings pada 2005 untuk menyertai
bahagian Kewangan Khazanah Nasional Berhad.
Beliau kini merupakan pengarah dalam syarikat-syarikat tujuan
khas milik penuh Khazanah Nasional Berhad, iaitu Rantau Abang
Capital Berhad, Feringghi Capital Ltd, Klebang Capital Ltd, Lido
Capital Ltd serta Cenang Capital Ltd.
012
Datin Azizah Mohd Jaafar was appointed as a NonExecutive Independent Director of Bank Muamalat since
17 September 2001. She is qualified as a Chartered
Accountant in the United Kingdom. She is a Fellow of the
Institute of Chartered Accountants in England & Wales
(ICAEW) and also a member of the Malaysian Institute of
Certified Public Accountants (MICPA).
She is the Chairman of Board Risk Management Committee
and member of the Board Audit, Nomination and Veto
Committees.
Her career in the Government sector included various
positions held in amongst others, the Public Trustee
Department, the Ministry of Finance, the Ministry of Health
and the Accountant General Department where she last
served as the Deputy Accountant General. As nominee
of the Government she sat on the boards of several
Government enterprises. She had also served as Deputy
Commissioner of Commodities Trading as a seconded
officer with the Commodities Trading Commission. She left
Government service and joined the Securities Commission,
Malaysia where she served as General Manager in the
Research and Development Department and the Financial
Reporting Surveillance and Compliance Department.
Datin Azizah Mohd Jaafar telah dilantik sebagai Pengarah Bukan
Eksekutif Bebas Bank Muamalat sejak 17 September 2001.
Beliau berkelayakan sebagai Akauntan Berkanun di United
Kingdom. Beliau adalah Felow Institut Akauntan Berkanun di
England & Wales (ICAEW) serta menjadi ahli Institut Akauntan
Awam Bertauliah Malaysia (MICPA).
Beliau adalah Pengerusi Jawatankuasa Pengurusan Risiko
Lambaga serta ahli Jawatankuasa Audit, Imbuhan dan Veto
Lembaga.
Sepanjang kerjaya dalam sektor Kerajaan beliau telah
memegang pelbagai jawatan, antaranya di Jabatan Pemegang
Amanah Raya, Kementerian Kewangan, Kementerian Kesihatan
serta Jabatan Akauntan Negara di mana jawatan terakhir yang
disandang beliau ialah sebagai Timbalan Akauntan Negara.
Sebagai nomini Kerajaan, beliau adalah ahli lembaga bagi
beberapa syarikat Kerajaan. Beliau juga pernah berkhidmat
sebagai Timbalan Pesuruhjaya Dagangan Komoditi, iaitu sebagai
pegawai dalam pinjaman dengan Suruhanjaya Dagangan
Komoditi. Beliau meninggalkan perkhidmatan Kerajaan dan
seterusnya menyertai Suruhanjaya Sekuriti Malaysia, sebagai
Pengurus Besar Jabatan Penyelidikan dan Pembangunan serta
Jabatan Pengawasan dan Pematuhan Pelaporan Kewangan.
Non-Executive Independent Director/
Pengarah Bukan Eksekutif Bebas
013
He is the Chairman of Board Audit and member of the
Board Risk Management, Remuneration and Nomination
Committees.
Haji Abdul Jabbar began his career in 1974 as Senior
Manager in the Internal Audit and Organisation Department
of Bank Pertanian Malaysia. In 1977, he joined KPMG
Malaysia as Manager and was admitted to the partnership
two years later. In 1993, he was promoted to Deputy Senior
Partner and was made Senior Partner in 1995, a position he
held until his retirement in 2000.
Haji Abdul Jabbar then joined Malaysia Derivatives Exchange
Berhad in 2001 and retired as Executive Chairman on 28
February 2004. He was a past president of MICPA. He was an
Adjunct Professor of the Faculty of Economics and Accounting
of the International Islamic University and a member of the
Senate of the Open University Malaysia Board.
He also sits on the Boards of Tradewinds Corporation
Berhad and Opcom Holdings Berhad.
Haji Abdul Jabbar Abdul Majid telah dilantik sebagai Pengarah
Bukan Eksekutif Bebas Bank Muamalat sejak 13 Oktober 2004.
Beliau merupakan Ahli Felow Institut Akauntan Berkanun, Australia
serta ahli Institut Akauntan Malaysia. Beliau juga adalah ahli Majlis
Eksekutif Institut Akauntan Awam Bertauliah Malaysia (MICPA).
Beliau adalah Pengerusi Audit Lambaga dan ahli Jawatankuasa
Pengurusan Risiko, Imbuhan serta Pencalonan Lembaga.
Haji Abdul Jabbar memulakan kerjayanya pada tahun 1974
sebagai Pengurus Kanan Jabatan Audit Dalaman dan Organisasi
Bank Pertanian Malaysia. Pada 1977, beliau menyertai KPMG
Malaysia sebagai Pengurus dan diterima sebagai rakan kongsi dua
tahun kemudian. Pada 1993 beliau dinaikkan pangkat ke jawatan
Timbalan Rakan Kongsi Utama dan seterusnya dijadikan Rakan
Kongsi Utama pada tahun 1995, iaitu jawatan yang dipegang
beliau sehingga persaraannya pada tahun 2000.
Haji Abdul Jabbar kemudian menyertai Bursa Derivatif Malaysia
Berhad pada 2001 dan bersara sebagai Pengerusi Eksekutif pada
28 Februari 2004. Beliau juga adalah mantan presiden MICPA. Haji
Abdul Jabbar adalah juga Profesor Adjung di Fakulti Ekonomi dan
Perakaunan Universiti Islam Antarabangsa dan menjadi anggota
Senat Lembaga Open University Malaysia.
Beliau adalah juga ahli Lembaga Pengarah Tradewinds Corporation
Berhad serta Opcom Holdings Berhad.
Haji Abdul Jabbar Abdul Majid was appointed as a NonExecutive Independent Director of Bank Muamalat since
13 October 2004. He is a Fellow Member of the Institute
of Chartered Accountants, Australia, as well as a member
of the Malaysian Institute of Accountants. He is also a
member of the Executive Council of the Malaysian Institute
of Certified Public Accountants (MICPA).
014
Tengku Dato’ Seri Hasmuddin Tengku Othman was
appointed as a Non-Executive Non-Independent Director of
Bank Muamalat since 18 April 2006 and was subsequently
redesignated to Non-Executive Independent Director by Bank
Negara Malaysia on 16 February 2009.
He is the Chairman of Nomination Committee and is a member
of Board Audit, Board Risk Management and Remuneration
Committees.
He holds a Bachelor of Laws (Hons) from University of Malaya
and was admitted to the Bar in 1987. He is a practicing lawyer
and is currently the principal partner of Messrs Hisham, Sobri
& Kadir, His areas of expertise include the various expects of
Islamic banking and finance, corporate banking and project
financing, corporate matters, corporate Muamalat Islamic
banking and litigation as well as matters relating to Shariah. He is a director of a number of companies including Aliran
Ihsan Resources Berhad, Institut Jantung Negara Sdn. Bhd.
and HSK Corporate Advisory & Consultancy.
He is also a member of Task Force on Islamic Finance for
Labuan IOFC and Law Review Committee for Islamic Banking
and financial transactions under the auspices of the Central
Bank of Malaysia and acted as an adviser for the Association
of Islamic Banking in Malaysia (AIBIM) as well as for “Skim
Projek Usahawan Dalam Peruncitan” (Prosper).
Tengku Dato’ Seri Hasmuddin Tengku Othman telah dilantik sebagai
Pengarah Bukan Eksekutif Bukan Bebas Bank Muamalat sejak 18
April 2006 dan pada 16 Februari 2009 dinamakan semula sebagai
Pengarah Bukan Eksekutif Bebas oleh Bank Negara Malaysia.
Beliau adalah Pengerusi Jawatankuasa Pencalonan dan juga ahli
Audit Lembaga, Jawatankuasa Pengurusan Risiko serta Imbuhan
Lembaga.
Beliau memiliki Ijazah Sarjana Muda Undang-undang (Kepujian)
daripada Universiti Malaya dan diterima menjadi peguam pada
1987. Beliau berkhidmat sebagai peguam dan kini adalah rakan
kongsi utama Tetuan Hisham, Sobri & Kadir. Bidang kepakaran
beliau merangkumi pelbagai aspek perbankan dan kewangan Islam,
perbankan korporat dan pembiayaan projek, hal ehwal korporat,
perbankan dan litigasi korporat Islam Muamalat serta perkara-perkara
berkaitan dengan Syariah. Beliau adalah pengarah beberapa buah
syarikat, termasuk Aliran Ihsan Resources Berhad, Insitut Jantung
Negara Sdn. Bhd. serta HSK Corporate Advisory & Consultancy.
Beliau juga adalah ahli Pasukan Petugas Kewangan Islam untuk
Labuan IOFC serta Jawatankuasa Semakan Undang-undang untuk
Perbankan dan urus niaga kewangan Islam di bawah naungan
Bank Negara Malaysia di samping sebagai penasihat bagi Persatuan
Perbankan Islam di Malaysia (AIBIM) serta “Skim Projek Usahawan
Dalam Peruncitan” (Prosper).
015
Dato’ Azmi Abdullah was appointed as a Non-Executive
Independent Director of Bank Muamalat Malaysia Berhad. He
is the Chairman of Remuneration Committee and member
of Board Risk Management and Veto Committees.
Dato’ Azmi Abdullah dilantik sebagai Pengarah Bukan Eksekutif
Bebas Bank Muamalat Malaysia Berhad. Beliau merupakan
Pengerusi Jawatankuasa Imbuhan serta ahli Jawatankuasa
Pengurusan Risiko dan Jawatankuasa Veto Lembaga.
He was the Managing Director/CEO of SME Bank and
Managing Director/CEO of Bumiputera-Commerce Bank
Berhad, where he served for more than 26 years in various
departments.
Beliau merupakan Pengarah Urusan/CEO SME Bank dan
Pengarah Urusan/CEO Bumiputera-Commerce Bank Berhad, di
mana beliau telah berkhidmat untuk selama lebih 26 tahun di
beberapa jabatan.
Dato’ Azmi graduated with a B.A. (Hons) Degree in
Economics from Universiti Kebangsaan Malaysia (UKM) in
1974. He is presently a Director of Universiti Kebangsaan
Malaysia and a Council Member of Hospital UKM, Malaysia
and the Tax Review Panel, Ministry of Finance.
Dato’ Azmi mendapat Ijazah Sarjana Muda Sastera (Kepujian)
dalam bidang Ekonomi daripada Universiti Kebangsaan
Malaysia (UKM) pada tahun 1974. Beliau kini adalah Pengarah
Universiti Kebangsaan Malaysia dan Ahli Majlis Hospital UKM,
Malaysia serta Panel Penilaian Cukai, Kementerian Kewangan.
016
SHARIAH COMMITTEE
JAWATANKUASA Syariah
017
PROFILE OF SHARIAH COMMITTEE
PROFIL JAWATANKUASA Syariah
Haji Azizi bin Che Seman (Chairman/Pengerusi)
Haji Azizi bin Che Seman is currently a lecturer at the
Islamic Studies Academy, University of Malaya, a position
he has held since 2002. He has been with Bank Muamalat
since 1 April 2005. Until now, he is entrusted to be the
Chairman for the Bank Muamalat’s Shariah Committee.
In terms of qualification, he holds a Master Degree in
Economics from International Islamic University of Malaysia
in 2001 and a Bachelor of Islamic Studies from University
Malaya in 1996. His areas of specialisation Islamic Capital
Market, Islamic Economics, Fiqh Muamalat and Research
Methodology.
Haji Azizi bin Che Seman adalah seorang pensyarah di Akademi
Pengajian Islam, Universiti Malaya sejak tahun 2002. Beliau telah
menyertai Bank Muamalat sejak 1 April 2005. Sehingga kini
beliau terus diberi amanah sebagai Pengerusi Jawatankuasa
Syariah Bank Muamalat. Beliau adalah pemegang Ijazah Sarjana
Ekonomi daripada Universiti Islam Antarabangsa Malaysia pada
2001 dan Sarjana Muda Pengajian Islam daripada Universiti
Malaya pada tahun 1996. Bidang pengkhususan beliau meliputi
Pasaran Modal Islam, Ekonomi Islam, Fiqh Muamalat dan
Metodologi Penyelidikan.
Dato’ Haji Md Saleh bin Haji Md @ Ahmad
Dato’ Haji Md Saleh bin Haji Md @ Ahmad has been
engaged as a Shariah Committee of Bank Muamalat since
2002. He obtained a Bachelor Degree in Shariah from
Yayasan Pengajian Tinggi Islam Kelantan in 1974 and the
same degree from University of al-Azhar, Cairo, Egypt.
Currently, he is designated as a Senior Academic Fellow
in Ahmad Ibrahim Kuliyyah of Laws, International Islamic
University of Malaysia. Prior to that, he has served as a
lecturer at University of Malaya from 1981-2004. Apart from
Bank Muamalat, he is also a committee member of Perak
Islamic Affairs Council, Islamic Religious Council of Penang,
Shariah Research Panel of Jabatan Kemajuan Islam Malaysia
and several other councils.
Dato’ Haji Md Saleh bin Haji Md @ Ahmad telah dilantik
sebagai Jawatankuasa Syariah Bank Muamalat sejak tahun
2002. Beliau memperolehi Ijazah Sarjana Muda Syariah
daripada Yayasan Pengajian Tinggi Islam Kelantan pada 1974
serta ijazah yang sama daripada Universiti al-Azhar, Kaherah,
Mesir. Beliau kini dilantik khas sebagai Felow Akademik Kanan
di Kuliah Undang-Undang Ahmad Ibrahim, Universiti Islam
Antarabangsa Malaysia. Sebelum itu, beliau pernah berkhidmat
sebagai pensyarah di Universiti Malaya dari tahun 1981-2004.
Selain Bank Muamalat, beliau adalah juga ahli jawatankuasa
Majlis Hal Ehwal Islam Perak, Majlis Agama Islam Pulau Pinang,
Panel Penyelidikan Syariah Jabatan Kemajuan Islam Malaysia
serta beberapa majlis lain.
Assoc. Prof. Dr. Mohamad Sabri bin Haron is a lecturer at the
Centre of General Studies, National University of Malaysia. He
is also an Associate Senior Fellow at Institute of West Asian
Studies. He obtained a Diploma in Islamic Studies from Kolej
Sultan Zainal Abidin in 1985 and Bachelor of Islamic Studies
(al-Quran and al-Sunnah) from National University of Malaysia
in 1988. He has completed his Master of Comparative Law
at International Islamic University of Malaysia in 1993. He
succeeded in obtaining his Ph.D. in Islamic Law (Fiqh and
Usul Fiqh) in 1998 from University of Jordan. He has been
with Bank Muamalat since December 2003. His areas of
specialisation are Islamic Economics and Islamic Civilisation.
He has also been seconded to the Securities Commission as
the senior manager in Islamic Capital Market from 1st June
2009 to 31st May 2010.
Prof. Madya Dr. Mohamad Sabri bin Haron adalah seorang
pensyarah di Pusat Pengajian Am, Universiti Kebangsaan
Malaysia. Beliau juga merupakan Felow Kanan Bersekutu Institut
Pengajian Asia Barat. Beliau memperoleh Diploma Pengajian
Islam daripada Kolej Sultan Zainal Abidin pada tahun 1985
dan seterusnya Sarjana Muda Pengajian Islam (al-Quran dan
al-Sunnah) daripada Universiti Kebangsaan Malaysia pada tahun
1988. Beliau berjaya mendapat Ijazah Sarjana Undang-undang
Perbandingan di Universiti Islam Antarabangsa Malaysia pada
1993 diikuti dengan Ph.D. dalam bidang Undang-undang Islam
(Fiqh dan Usul Fiqh) daripada Universiti Jordan pada 1998. Beliau
telah bersama Bank Muamalat sejak Disember 2003. Bidang
kepakarannya menjurus kepada Ekonomi Islam serta Tamadun
Islam. Beliau juga telah dipinjamkan kepada Suruhanjaya Sekuriti
sebagai pengurus kanan dalam Pasaran Modal Islam bermula
daripada 1 Jun 2009 hingga 31 Mei 2010.
Assoc. Prof. Dr. Mohamad Sabri bin Haron
018
PROFILE OF SHARIAH COMMITTEE
PROFIL JAWATANKUASA Syariah
Engku Ahmad Fadzil bin Engku Ali
Engku Ahmad Fadzil bin Engku Ali obtained his early
education at Malay College Kuala Kangsar until 1986. He
graduated with a Bachelor Degree in Laws (Second Class
Honors Upper) from International Islamic University of
Malaysia in 1993. He then obtained a Bachelor Degree
in Shariah Law with First Class Honors from the same
university the following year. He was called to the bar,
admitted and enrolled as an Advocate and Solicitor of
the High Court of Malaya in 1995. He then, pursued his
studies at Jordan University and successfully obtained a
Masters Degree in Islamic Judiciary in 2000. Since then, he
served as a lecturer at International Islamic University of
Malaysia. Among the subjects he taught were Islamic Law
of Successions, Islamic Jurisprudence and Islamic Criminal
Laws. He has been a member of the Bank Muamalat’s
Shariah Committee since 2005.
Engku Ahmad Fadzil bin Engku Ali mendapat pendidikan
awalnya di Kolej Melayu Kuala Kangsar sehingga tahun 1986.
Beliau kemudiannya melanjutkan pelajaran dan mendapat
Ijazah Sarjana Muda Undang-undang (Kepujian Kelas Kedua
Atas) daripada Universiti Islam Antarabangsa Malaysia pada
tahun 1993. Pada tahun berikutnya, beliau mendapat Ijazah
Sarjana Muda Undang-undang Syariah dengan (Kepujian
Kelas Pertama) dari universiti yang sama. Beliau telah diterima
menjadi peguam dan mendaftar sebagai Peguambela dan
Peguamcara di Mahkamah Tinggi Malaya pada tahun 1995.
Beliau seterusnya melanjutkan pelajaran di Universiti Jordan
dan pada tahun 2000 dan berjaya mendapat Ijazah Sarjana
dalam bidang Sistem Kehakiman Islam. Sejak itu, beliau telah
berkhidmat sebagai pensyarah di Universiti Islam Antarabangsa
Malaysia. Antara bidang yang diajar beliau termasuklah Hukum
Pewarisan Islam, Jurisprudens Islam serta Undang-undang
Jenayah Islam. Beliau menjadi ahli Jawatankuasa Syariah Bank
Muamalat sejak tahun 2005.
Dr. Ab. Halim Muhammad
Dr. Ab. Halim Muhammad graduated in 1972 with a Bachelor
Degree of Shari’ah from al-Azhar University, Cairo, Egypt
and completed his study in Ph.D. of Shari’ah at University
of St. Andrews, Scotland in 1977. Since then, he served as
a lecturer and become Head of Department of Quran &
Sunnah, Faculty of Islamic Studies Universiti Kebangsaan
Malaysia. Among the subjects he taught were Islamic
Jurisprudence (Muamalat, Islamic Banking & Islamic Finance
and Takaful), Principles of Islamic Jurisprudence and Islamic
Criminal Laws. He has since retired as a lecturer. He was
the first Chairman of Shariah Committee of Bank Muamalat
prior to joining National Shariah Advisory Council of Bank
Negara Malaysia in 2004. Currently, he is also a member of
Shariah Committee of Securities Commission. He has been
re-appointed as a member of the Bank Muamalat’s Shariah
Committee since 30 November 2009.
Dr. Ab. Halim Muhammad memiliki Ijazah Sarjana Muda Syariah
daripada Universiti al-Azhar, Kaherah, Mesir pada tahun 1972
dan menamatkan pengajian Ph.D. dalam bidang Syariah di
Univeristy of St. Andrews, Scotland pada tahun 1977. Sejak
itu beliau telah bertugas sebagai pensyarah dan sebagai
Ketua Jabatan Quran & Sunnah, Fakulti Pengajian Islam di
Universiti Kebangsaan Malaysia. Antara subjek yang diajar
beliau ialah Jurisprudens Islam (Muamalat, Perbankan Islam
& Kewangan Islam serta Takaful), Prinsip Jurisprudens Islam
serta Undang-undang Jenayah Islam. Beliau kini telah bersara
sebagai pensyarah. Beliau pernah menjadi Pengerusi pertama
Jawatankuasa Syariah Bank Muamalat sebelum menyertai
Majlis Penasihat Syariah Kebangsaan Bank Negara Malaysia
(BNM) pada 2004. Beliau juga adalah ahli Jawatankuasa Syariah
Suruhanjaya Sekuriti. Beliau telah dilantik semula sebagai ahli
Jawatankuasa Syariah Bank Muamalat sejak 30 November
2009.
019
Terms & References of Shariah Committee
Bidang & Tugas Jawatankuasa Syariah
The Shariah Committee has its own terms and references.
The said terms and references are as follows:
• To provide Bank Muamalat with guidelines and advice
on Shariah matters
• To ensure that Bank Muamalat’s overall activities are in
line with Shariah
• To make decisions on matters arising from existing and
future activities of Bank Muamalat which have Shariah
repercussion
• To report to the shareholders and the depositors that
all Bank Muamalat’s activities are in accordance with
Shariah
Jawatankuasa Syariah mempunyai bidang dan rujukannya
yang tersendiri. Bidang serta rujukan tersebut adalah seperti
berikut:
• Menyediakan garis panduan serta khidmat nasihat kepada
Bank Muamalat mengenai perkara-perkara yang berkaitan
dengan Syariah
• Memastikan bahawa keseluruhan aktiviti Bank Muamalat
adalah sejajar dengan Syariah
• Membuat keputusan tentang perkara-perkara atau isu-isu
yang timbul daripada aktiviti Bank Muamalat yang sedia
ada atau yang akan datang yang mempunyai kesan dari
segi Syariah
• Melapor kepada pemegang saham dan pendeposit bahawa
semua aktiviti Bank Muamalat adalah sejajar dengan
Syariah
Most of the issues submitted to the Shariah Committee
for deliberation are resolved via meetings. For the 2009,
31 series of meetings were held. The details of their
attendance are as follows:
Tidak dapat dinafikan bahawa Jawatankuasa Syariah merupakan
tulang belakang kepada mana-mana institusi perbankan Islam.
Jawatankuasa Syariah yang ditubuhkan menurut keperluan
Akta Perbankan Islam serta Tataurusan Pertubuhan Bank
Muamalat, memastikan bahawa Bank Muamalat mengendalikan
urusannya mengikut prinsip Syariah. Adalah amat penting
untuk memastikan bahawa pematuhan terhadap Syariah
diamalkan dari semua aspek operasi dan aktiviti perbankan.
Sebahagian daripada peranan dan tanggungjawab penting
Jawatankuasa Syariah adalah seperti berikut:
• Menyediakan khidmat nasihat dan rundingan Syariah
dalam semua perkara berhubung dengan produk, urus
niaga dan aktiviti Bank Muamalat, serta perniagaan lain
yang melibatkan Bank Muamalat
• Meneliti dan meluluskan laporan kewangan tahunan Bank
Muamalat
• Memberi latihan kepada kakitangan serta nota atau bahanbahan yang relevan untuk rujukan mereka
• Mewakili Bank Muamalat atau menghadiri mesyuarat
dengan Majlis Penasihat Syariah daripada Bank Negara
Malaysia atau mana-mana badan berkaitan, mengenai apaapa isu Syariah yang berkaitan dengan Bank Muamalat
Kebanyakan daripada isu yang dikemukakan kepada Jawatankuasa
Syariah untuk dipertimbangkan telah diselesaikan menerusi
mesyuarat. Bagi tahun 2009, 31 mesyuarat telah diadakan. Butiran
berkenaan kehadiran mereka adalah seperti berikut:
Shariah Committee Members/Ahli Jawatankuasa Syariah
Attendance/Kehadiran
Haji Azizi bin Che Seman (Chairman/Pengerusi)
29/31
Dato’ Haji Md Saleh bin Haji Md @ Ahmad
18/31
Prof. Madya Dr. Mohamad Sabri bin Haron
31/31
Engku Ahmad Fadzil bin Engku Ali
31/31
Dr. Ab. Halim Muhammad
5/10
It is undeniably true to contend that the Shariah Committee
is the backbone to any Islamic banking institution. The
Shariah Committee, established in accordance with the
requirements of Islamic Banking Act and Bank Muamalat’s
Article of Association, ensures that the Bank conducts
its affairs in accordance with the Shariah principles. It is
extremely crucial to ensure that Shariah compliance is
practiced in all aspects of the banking operations and
activities. Some of the fundamental roles and responsibilities
of the Shariah Committee are as follows:
• To provide Shariah advisory and consultancy services
in all matters relating to Bank Muamalat’s products,
transactions and activities as well as other businesses
involving Bank Muamalat
• To scrutinize and endorse the annual financial report of
Bank Muamalat
• To provide training to the staff as well as notes or
relevant materials for their reference
• To represent Bank Muamalat or to attend any meetings
with the Shariah Advisory Council from the Central
Bank of Malaysia or other relevant bodies concerning
any Shariah issues relating to Bank Muamalat
020
CHAIRMAN OF SHARIAH COMMITTEE’S STATEMENT
PENYATA PENGERUSI JAWATANKUASA Syariah
Praise be to Allah and blessings and peace be upon the
Prophet.
Alhamdulillah syukur ke hadrat Allah S.W.T. dan selawat
serta salam ke atas junjungan besar Nabi Muhammad
S.A.W.
Bank Muamalat’s consciousness on the importance of
Shariah took a significant step with the attempt to move
forward further to position Bank Muamalat as one of the
top leading Shariah compliant bank. This strategic initiative
exemplify Bank Muamalat’s deep concern and seriousness
on Shariah compliance as to be the true Shariah bank that
promotes and upholds the role of Islamic banking and
finance in the industry at large.
Kesedaran Bank Muamalat terhadap peri pentingnya Syariah
telah mencapai kemajuan yang menyerlah dengan usaha untuk
terus mara ke hadapan untuk memposisikan Bank Muamalat
sebagai salah sebuah bank peneraju utama dalam pematuhan
Syariah. Inisiatif strategik ini memperlihatkan keprihatinan dan
kesungguhan Bank Muamalat terhadap pematuhan Syariah
agar menjadi bank Syariah tulen yang menggalakkan dan
memperjuangkan peranan perbankan dan kewangan Islam
dalam industri ini secara keseluruhannya.
We would like to record our sincerest congratulations to
the Board of Directors and the Management for showing
genuine concern and strong passion to ensure not only
the productivity and profitability of Bank Muamalat but
also that the Shariah’s dictates and requirements are, in so
performing, properly observed and adhered to.
Kami ingin merakamkan ucapan tahniah yang seikhlasnya
kepada Lembaga Pengarah dan pihak Pengurusan kerana telah
memperlihatkan keprihatinan yang tulin serta kesungguhan
yang jitu bukan sahaja dalam memastikan produktiviti dan
keuntungan Bank Muamalat, tetapi juga supaya hukum dan
keperluan Syariah yang ditetapkan itu diamalkan dan dipatuhi
dengan betul.
As the Shariah Committee in Bank Muamalat, we give
and contribute our utmost dedication to quality and
demonstrate our commitment to achieve the abovementioned objective in terms of products, process,
documentations and other related matters.
Sebagai Jawatankuasa Syariah Bank Muamalat, kami memberi
dan menyumbang sepenuh dedikasi terhadap kualiti dan
memperlihatkan iltizam kami untuk mencapai matlamat yang
dinyatakan di atas dari segi produk, proses, dokumentasi serta
perkara-perkara lain yang berkaitan.
Indeed, we are very thankful and proud with such
cooperation received from the management especially
and from the relevant staffs generally, in providing the
committee with the adequate information and materials
in ensuring that our deliberation on each and every issue
would be resolved correctly and accordingly.
Sesungguhnya, kami amat berterima kasih dan berbangga
dengan kerjasama yang diterima daripada pihak pengurusan
khasnya, dan daripada kakitangan yang berkaitan, amnya
kerana memberi maklumat dan bahan-bahan yang mencukupi
kepada Jawatankuasa, demi memastikan perbincangan kami
terhadap setiap satu isu dapat diberi keputusan dengan betul
dan sewajarnya.
Consequently, it is highly hoped and reasonably anticipated
that Bank Muamalat becomes profitably successful in
business while upholding the Shariah implementation and
application in the Islamic banking and finance institution
without undermining the never-ending quest for the
ultimate goal of gaining Allah’s blessing and pleasure.
Thank you.
Justeru, kami menyimpan harapan yang tinggi dan menjangka
secara munasabahnya bahawa Bank Muamalat akan menempa
kejayaan yang menguntungkan dalam perniagaan dan pada
masa yang sama terus mempertahankan pelaksanaan serta
penggunaan hukum Syariah dalam institusi perbankan dan
kewangan Islam tanpa menjejaskan usaha berterusan untuk
mencapai matlamat akhir dalam mendapatkan keberkatan
serta rahmat Allah S.W.T.
Haji Azizi bin Che Seman
Chairman of Shariah Committee
Haji Azizi bin Che Seman
Pengerusi Jawatankuasa Syariah
021
022
KUMPULAN PENGURUSAN
MANAGEMENT TEAM
023
seated/duduk:
1.
Director/Chief Executive Officer/
Pengarah/Ketua Pegawai Eksekutif
standing from left to right/dari kiri ke kanan:
2.
Mohd Asri awang
executive vice president, wholesale banking
division/timbalan presiden eksekutif
Perbankan BORONG
3.Lim Teck gaM
benedict ho kok keong
senior vice president, consumer banking
division/NAIB presiden kanan perbankan
konsumer
5.wan roslan wan abbas
6.
senior vice president, human resources
management division/naib presiden kanan
sumber manusia
peermohamed ibramsha
senior vice president, finance division/
naib Presiden Kanan Kewangan
4.
senior vice president, Business Support
Division & CREDIT SUPERVISION AND RECOVERY/
naib presiden kanan sokongan perniagaan &
PENYELIAAN DAN PEMULIHAN KREDIT
024
PROFILE OF MANAGEMENT TEAM
PROFIL KUMPULAN PENGURUSAN
Mohd Asri Awang
Asri currently serves as Executive Vice President, Wholesale
Banking and his portfolio responsibilities cover investment
banking, private equity, treasury and capital market,
asset management as well as corporate and commercial
banking.
Pada masa ini, Asri berkhidmat sebagai Naib Presiden
Eksekutif, Perbankan Borong dan portfolio tanggungjawabnya
merangkumi perbankan pelaburan, ekuiti persendirian,
perbendaharaan dan pasaran modal, pengurusan aset serta
perbankan korporat dan perdagangan.
Prior to joining Bank Muamalat, Asri was the CEO of Malaysian
Rating Corporation, a domestic rating agency. His previous
appointments include being the Head of Corporate Planning
and Business Development at MIDF Berhad, a Malaysian
financial services group overseeing the group’s formulation
of strategic plans, business acquisition, joint ventures and
strategic alliances; Country Treasurer and Vice President of
the then Chase Manhattan Bank Malaysia; General Manager,
Treasury and Southern Region of a domestic commercial
bank; CEO of a domestic finance company and Treasurer
of a merchant bank. He has held board positions in several
companies within the MIDF Group and currently sits on
the board of the asset management and venture capital
subsidiaries of Bank Muamalat.
Sebelum menyertai Bank Muamalat, Asri merupakan CEO
Malaysian Rating Corporation, iaitu sebuah agensi penarafan
domestik. Jawatan beliau sebelum ini temasuk menjadi Ketua
Perancangan Korporat dan Pembangunan Perniagaan di MIDF
Berhad, sebuah kumpulan perkhidmatan kewangan dan menyelia
perumusan rancangan strategik, pemerolehan perniagaan,
usaha sama serta penggabungan strategik kumpulan; Bendahari
Negara serta Naib Presiden bagi dahulunya Chase Manhattan
Bank Malaysia; Pengurus Besar, Perbendaharaan dan Kawasan
Selatan sebuah bank perdagangan domestik; CEO sebuah
syarikat kewangan domestik serta Bendahari sebuah bank
saudagar. Beliau pernah memegang jawatan di dalam lembaga
pengarah untuk beberapa syarikat di dalam Kumpulan MIDF
dan kini menduduki kerusi lembaga pengarah dalam subsidiari
Bank Muamalat yang terlibat dengan pengurusan aset serta
modal teroka.
Asri is an Economics graduate from Macquarie University,
Sydney.
Asri adalah graduan dalam bidang Ekonomi daripada Macquarie
University, Sydney.
Benedict Ho Kok Keong
Ben currently serves as Senior Vice President of the
Consumer Banking and his portfolio responsibilities cover
consumer financing, branch management and supervision,
electronic banking, fee based incomes, deposits, wealth
management and cards, virtual banking, customer service,
call centre and business development.
Buat masa ini Ben berkhidmat sebagai Naib Presiden Kanan
Perbankan Pengguna dan portfolio tanggungjawabnya meliputi
pembiayaan pengguna, pengurusan dan penyeliaan cawangan,
perbankan elektronik, pendapatan berasaskan yuran, deposit,
pengurusan kekayaan dan kad, perbankan maya, khidmat
pelanggan, pusat panggilan serta pembangunan perniagaan.
Prior to joining Bank Muamalat, Ben was the Head of
Business Development of DRB-HICOM Group, the
holding company of Bank Muamalat. His previous
appointments include being the Head of Public Affairs &
Investor Relations of DRB-HICOM Group, Head of Group
Corporate Communications and Public Affairs of EON Bank
Group, Assistant General Manager of Group Corporate
Communications of RHB Capital Berhad, Marketing Services
Manager of EON Berhad. Currently, he sits as an alternate
board member of Malaysia Electronic Payment System
(MEPS).
Sebelum menyertai Bank Muamalat, Ben merupakan Ketua
Pembangunan Perniagaan Kumpulan DRB-HICOM, iaitu syarikat
induk Bank Muamalat. Jawatan yang pernah disandangnya
dahulu termasuklah menjadi Ketua Pembangunan Perniagaan
serta Ketua Hal Ehwal Awam & Hubungan Pelabur Kumpulan
DRB-HICOM, Ketua Komunikasi Korporat dan Hal Ehwal Awam
Kumpulan untuk Kumpulan EON Bank, Penolong Pengurus
Besar Komunikasi Korporat Kumpulan di RHB Capital Berhad,
Pengurus Khidmat Pemasaran di EON Berhad. Kini beliau
menjadi ahli lembaga silih ganti Sistem Pembayaran Elektronik
Malaysia (MEPS).
Ben is a graduate from Universiti Kebangsaan Malaysia.
Ben ialah graduan Universiti Kebangsaan Malaysia.
025
Wan Roslan Wan Abbas
Wan Roslan Wan Abbas joined Bank Muamalat as Senior
Vice President of Human Resources in June 2008. He holds
a Bachelor of Science in Finance from California State
University, Fresno, USA and a MBA in Finance from Golden
Gate University, San Francisco, USA. He has over 20 years
working experience in the various function, mostly in the
Human Resources and Administration field. Prior to joining
the Bank, he worked with several companies in a local
conglomerate in various industries which includes oil & gas,
property management, expressway, telecommunication,
venture capital and waste management.
Wan Roslan Wan Abbas menyertai Bank Muamalat sebagai
Naib Presiden Kanan Sumber Manusia pada Jun 2008. Beliau
adalah pemegang Ijazah Sarjana Muda Sains dalam bidang
Kewangan daripada California State University, Fresno, USA
serta MBA dalam bidang Kewangan daripada Golden Gate
University, San Francisco, USA. Wan Roslan mempunyai lebih
20 tahun pengalaman kerja dalam bidang Sumber Manusia
dan Pentadbiran. Sebelum menyertai Bank, beliau pernah
bekerja dengan beberapa syarikat konglomerat di dalam
negara yang meliputi pelbagai industri, termasuk minyak &
gas, pengurusan hartanah, lebuh raya ekspres, telekomunikasi
dan modal teroka serta pengurusan sisa.
Lim Teck Gam
Lim Teck Gam joined Bank Muamalat as Senior Vice
President of Business Support Division in November 2008.
His portfolio was extended to include Credit Supervision
and Recovery Department in July 2009. Teck Gam holds
a Bachelor of Business from Royal Melbourne Institute
of Technology University, Australia. He is a Chartered
Accountant and a Certified Practising Accountant (CPA
Australia). Prior to joining Bank Muamalat, Teck Gam
has held various positions at DRB-HICOM Berhad (DRBHICOM) Group, namely, the Chief Financial Officer (CFO)
of Edaran Otomobil Nasional Berhad and General Manager
of DRB-HICOM. Teck Gam has also served in public listed
companies and in an international accounting firm prior to
joining DRB-HICOM.
Lim Teck Gam menyertai Bank Muamalat sebagai Naib Presiden
Kanan Bahagian Sokongan Perniagaan pada November 2008.
Portfolionya telah diperluaskan meliputi Jabatan Penyeliaan
dan Pemulihan Kredit pada Julai 2009. Teck Gam adalah
pemegang Ijazah Sarjana Muda Perniagaan daripada Royal
Melbourne Institute of Technology University, Australia. Beliau
adalah Akauntan Berkanun dan Akauntan Pengamal Bertauliah.
Sebelum menyertai Bank Muamalat, Teck Gam pernah
memegang beberapa jawatan dalam Kumpulan DRB-HICOM
Berhad (DRB-HICOM), sebagai Ketua Pegawai Kewangan (CFO)
Edaran Otomobil Nasional Berhad dan Pengurus Besar DRBHICOM. Teck Gam juga pernah bertugas di syarikat senarai
awam serta di sebuah firma perakaunan antarabangsa sebelum
menyertai DRB-HICOM.
PeerMohamed Ibramsha joined Bank Muamalat as Senior
Vice President of Finance Division in November 2008.
He holds a Bachelor Degree in Accounting. He is a
fellow Certified Practising Accountant of CPA Australia
and Chartered Accountant under Malaysian Institute of
Accountant. He has been seconded from the holding
company, DRB HICOM since November 2008. Prior to this,
he was the CFO of Alam Flora Sdn Bhd for approximately
2 years and CFO of HICOM Properties Sdn Bhd Group of
companies for approximately 10 years.
Pada masa ini, PeerMohamed Ibramsha sedang berkhidmat
sebagai Naib Presiden Kanan, Kewangan. Beliau memiliki Ijazah
Sarjana Muda dalam bidang Perakaunan di samping menjadi
ahli Institut Akauntan Malaysia serta Felow CPA dengan CPA
Australia. Beliau telah dipinjamkan daripada syarikat induk,
DRB-HICOM sejak November 2008. Sebelum ini beliau adalah
CFO Alam Flora Sdn Bhd selama lebih kurang 2 tahun dan CFO
Kumpulan Syarikat HICOM Properties Sdn Bhd selama lebih
kurang 10 tahun.
PeerMohamed Ibramsha
026
CHAIRMAN’S STATEMENT
PENYATA PENGERUSI
Dear Fellow Stakeholders,
The year 2009 witnessed one of the most difficult years for the global economy as the financial crisis
evolved into one of the worst post-war recessions. Governments and central banks took decisive
actions to stabilise markets and stimulate the economy, helping to some extent restore investor
confidence worldwide. Though Malaysia did not experience the same magnitude of economic difficulty,
the country was not totally immune to the global recession. The national Gross Domestic Product (GDP)
contracted by 1.7%, its first annual fall since the 1998 Asian financial crisis.
Para Pemegang Saham sekalian,
Tahun 2009 merupakan antara tahun paling sukar bagi ekonomi global apabila krisis kewangan telah merebak menjadi
antara kemelesetan yang paling teruk pasca-peperangan. Kerajaan serta bank-bank pusat telah mengambil langkah tegas
untuk menstabilkan pasaran serta merangsang ekonomi, dengan itu telah membantu mengembalikan keyakinan para
pelabur di seluruh dunia. Walaupun Malaysia tidak menghadapi permasalahan ekonomi yang sama magnitudnya, namun
negara tidak terkecuali sepenuhnya daripada kemelesetan global. Keluaran Dalam Negara Kasar (KDNK) menguncup
sebanyak 1.7%, iaitu kejatuhan tahunan yang pertama sejak tercetusnya krisis kewangan Asia pada 1998.
027
Yet we recorded our best year in the history of Bank
Muamalat, registering a net profit of RM97.5 million for the
financial year ending March 2010, coinciding for the first
time with the financial year end of our holding company,
DRB-HICOM Berhad.
The sterling performance was the result of collective
initiatives implemented under the first phase of our 5-year
Business Plan. The first phase was about ‘Getting our
House in order’ which encompasses strategies and action
plans to strengthen the balance sheet and develop our
infrastructure.
Namun demikian, kami berjaya mencatatkan prestasi tahunan
terbaik dalam sejarah Bank Muamalat dengan memperoleh
keuntungan bersih sebanyak RM97.5 juta bagi tahun kewangan
berakhir Mac 2010, yang mana buat pertama kalinya adalah
bersamaan dengan akhir tahun kewangan syarikat induk kami,
DRB-HICOM Berhad.
Prestasi cemerlang ini adalah hasil berbagai inisiatif yang
dilaksanakan di bawah fasa pertama Pelan Perniagaan 5
tahun kami. Fasa pertama ini menumpukan usaha ke arah
‘Menyusun atur Rumah kami’ yang merangkumi strategi serta
pelan tindakan untuk memperkukuhkan kunci kira-kira dan
membangunkan infrastruktur kami.
STRENGTHEN THE BALANCE SHEET
Bank Muamalat’s paid-up capital saw an additional injection
of RM500 million in March 2009 which increased our core
capital ratio to 13.9% by the end of the financial year,
significantly higher compared to the average ratio for
Islamic banks and all commercial banks of 12.3% and
12.8% respectively. In terms of risk weighted capital ratio
(RWCR), our ratio stood at a healthy 17.6% as compared
to 12.9% as at December 2008, representing one of the
highest RWCR for an Islamic bank.
Modal berbayar Bank Muamalat telah mendapat suntikan
tambahan sebanyak RM500 juta pada Mac 2009 yang telah
melonjakkan nisbah modal teras kepada 13.9% menjelang
penghujung tahun kewangan, yakni jauh lebih tinggi
berbanding nisbah purata bank-bank Islam serta semua bank
perdagangan masing-masing sebanyak 12.3% dan 12.8%. Dari
segi nisbah modal berwajaran risiko (RWCR), nisbah kami kekal
pada kadar yang memberangsangkan iaitu 17.6% berbanding
12.9% pada Disember 2008 yang merupakan antara RWCR
tertinggi bagi sebuah bank Islam.
Dengan kekuatan modal yang meningkat, kami berupaya
meneruskan strategi dan pelan tindakan dengan lebih agresif.
Jumlah aset telah meningkat 16.1% atau RM2.3 bilion kepada
RM16.7 bilion pada 31 Mac 2010, bersandarkan pertumbuhan
yang mantap dalam portfolio pembiayaan dan pelaburan.
Hasilnya, jumlah pendapatan melonjak kepada RM754.2 juta
atau 19.2% lebih tinggi berdasarkan pencapaian tahunan.
Bank Muamalat meraih manfaat langsung daripada arah aliran
menurun dalam kos pendanaan bagi sebahagian besar tahun
2009 berikutan pendirian kewangan bank pusat yang lebih
bertolak ansur, perolehan laba yang kukuh daripada portfolio
pelaburan dan perdagangan serta pertumbuhan mantap asas
pelanggan dan pembiayaan borong. Portfolio pelaburan kami
telah mengalami perubahan besar dalam komposisinya yang
bertujuan mempertingkatkan profil kecairan dan kualiti kredit
portfolionya setelah mengambil kira krisis global semasa yang
didorong oleh masalah kredit dan kecairan.
With the increased capital strength, we were able to
pursue our strategies and action plans more aggressively.
Total assets grew 16.1% or RM2.3 billion to RM16.7 billion
as at 31 March 2010, underpinned by steady growth in
financing and investment portfolios. As a result, the total
income increased to RM754.2 million or 19.2% higher on
an annualised basis. Bank Muamalat benefited directly from
the general downward trend in funding cost throughout
most of 2009 following the more accommodating
monetary stance taken by the central bank, strong gains
from investment and trading portfolios and steady growth
in the consumer as well as wholesale financing base. Our
investment portfolio witnessed a sizeable change in its
composition aimed at enhancing its liquidity profile and
portfolio credit quality in cognizance of the prevailing
credit and liquidity driven global crisis.
MEMPERKUKUHKAN KUNCI KIRA-KIRA
028
PENYATA PENGERUSI
Our performance was further augmented by more proactive
and prudent credit and recovery practices. Allowances
made for losses on financing were significantly lower
at RM161.2 million, a reduction of 3%. Our total nonperforming financing showed significant improvements
across major sectoral exposures during the financial
year. Overall, our net NPF ratio improved to 3.0% as at
end March 2010 compared to 4.4% as at the end of the
preceding financial year. In addition, our discipline in cost
management has helped to further improve our cost-toincome ratio to 43.6% from 45.3% previously.
DEVELOP THE INFRASTRUCTURE
Inclusive of the capital raising exercise, a total of 87
initiatives designed to put Bank Muamalat on a new level
of operating efficiency were executed during the past
financial year. The initiatives were clustered in several areas
namely the Muamalat Banking Solutions (MBS), change
management programme, branch infrastructure and risk
management.
The MBS project, incorporating a new integrated core
banking system, kicked-off in March 2009 following the
engagement of Path Solutions as the solution provider.
As at the end of March 2010, the project implementation
was on schedule, despite a slow start earlier and the new
system is expected to go live by December 2010.
The change management programme which was launched
in 2008 resumed with a series of new initiatives. A new
customer service program, Program Ceria Tetamu (PCT)
culminating in new customer service standards, new
uniforms for branch front liners and upgraded branch
facilities was officially implemented. Meanwhile, a Guest
Experience Index (GEI) was also introduced as a feedback
channel to track customer satisfaction towards the
new service standards. As part of the on-going change
management programme, we also conducted a review
of staff salary and benefits, implemented an improved
performance management system to better recognize and
reward performers and launched a bank-wide team building
programme which will involve each and every member of
staff of the bank. We also undertook selective branch
expansion and facelift. Bangi branch which represented
the first new flagship branch with a fresh contemporary
Prestasi kami telah diperhebatkan lagi oleh amalan pemberian
dan tuntutan kredit yang lebih proaktif dan berhemat.
Peruntukan untuk kerugian pembiayaan adalah jauh lebih
rendah berjumlah RM161.2 juta, iaitu penurunan sebanyak
3%. Jumlah pembiayaan tidak berbayar telah menunjukkan
penambahbaikan yang ketara dalam semua sektor utama yang
terdedah sepanjang tahun kewangan. Secara keseluruhan,
nisbah NPF bersih meningkat kepada 3.0% pada penghujung
Mac 2010, berbanding 4.4% pada tahun kewangan sebelumnya.
Di samping itu, disiplin pengurusan kos telah membantu
memperbaiki nisbah kos dan pendapatan kepada 43.6%
berbanding 45.3% sebelumnya.
MEMBANGUNKAN INFRASTRUKTUR
Terangkum dalam urusan meningkatkan modal ialah 87 inisiatif
yang dirangka dan dilaksanakan pada tahun kewangan lalu
untuk meningkatkan kecekapan operasi Bank Muamalat ke
satu tahap yang baru. Inisiatif-initiatif tersebut dibahagikan
kepada beberapa bidang seperti Penyelesaian Perbankan
Muamalat (MBS), program pengurusan perubahan, infrastruktur
cawangan serta pengurusan risiko.
Projek MBS yang merangkumi sistem baru perbankan teras
bersepadu dimulakan pada Mac 2009 berikutan perlantikan
Path Solutions sebagai penyedia penyelesaian. Pada
penghujung Mac 2010, pelaksanaan projek didapati menepati
jadual meskipun agak perlahan pada peringkat permulaannya
dan sistem baru ini dijangka akan digunakan menjelang
Disember 2010.
Program pengurusan perubahan yang dilancarkan pada 2008
diteruskan dengan sebilangan inisiatif baru. Satu program
perkhidmatan pelanggan baru, Program Ceria Tetamu (PCT)
yang dilaksanakan dengan rasminya telah membawa kepada
piawaian perkhidmatan pelanggan baru, pakaian seragam
baru untuk angggota barisan hadapan serta peningkatan
kemudahan di cawangan. Indeks Pengalaman Tetamu (GEI)
turut diperkenalkan sebagai saluran maklum balas untuk
mengetahui tahap kepuasan pelanggan terhadap piawaian
perkhidmatan baru. Sebagai sebahagian daripada program
pengurusan perubahan berterusan, kami juga telah mengkaji
semula gaji dan faedah kakitangan, melaksanakan sistem
pengurusan prestasi yang dipertambahbaikkan agar lebih
berupaya mengiktiraf serta memberikan ganjaran kepada
mereka yang menunjukkan prestasi baik. Di samping itu
program membina pasukan yang dijangka melibatkan setiap
kakitangan juga dilancarkan di seluruh bank. Kami juga
telah menjalankan kerja memperbesar dan mengubahsuai
029
look was launched in July 2009. This was followed by the
opening of Putrajaya branch in August, Glenmarie branch
in October, Pekan branch in December 2009 and Kok Lanas
branch in February 2010 which brought our total branch
network to 55.
Under the risk management initiatives, we set in motion
a new credit scoring system for consumer financing and
enhanced our existing model for wholesale financing.
These formed part of our improvement initiatives pending
the implementation of a totally new credit scoring system
in 2010/2011 financial year. We also established a riskadjusted performance management framework and as
part of Basel II requirement, the Internal Capital Adequacy
Assessment Process (ICAAP) Framework is now in place.
We have also incorporated the Basel II requirements in our
new MBS system.
PROSPECTS FOR THE NEW FINANCIAL YEAR
The first quarter of 2010 witnessed some encouraging
recovery signs domestically, even if the western economies
remained fragile in the wake of several European sovereign
credit concerns. For the first 3 months of 2010, the
Malaysian GDP rebounded strongly at an annualised 10.1%
compared to a contraction of 6.2% in the corresponding
period in 2009.
Di bawah inisiatif pengurusan risiko, kami telah memulakan
sistem pemarkahan kredit baru untuk pembiayaan pengguna
serta memantapkan lagi model yang sedia ada untuk
pembiayaan borong. Ini merupakan sebahagian daripada
inisiatif penambahbaikan sebelum terlaksananya suatu sistem
pemarkahan kredit yang baru pada tahun kewangan 2010/2011.
Kami juga telah mewujudkan rangka kerja pengurusan prestasi
terlaras risiko dan Rangka Kerja Proses Penilaian Kecukupan
Modal (IACAAP) kini telahpun tersedia sebagai sebahagian
daripada keperluan Basel II. Kami juga telah menggabungkan
Keperluan Basel II ke dalam sistem MBS yang baru.
PROSPEK UNTUK TAHUN KEWANGAN YANG BARU
Suku pertama 2010 telah menyaksikan tanda-tanda pemulihan
yang memberangsangkan, meskipun ekonomi negara barat
masih agak rapuh berikutan kebimbangan terhadap beberapa
kredit daulat di Eropah. Bagi 3 bulan pertama 2010, KDNK
Malaysia kembali kukuh pada kadar tahunan 10.1% berbanding
penguncupan sebanyak 6.2% dalam tempoh yang sama pada
2009.
Kecairan dalam ekonomi domestik dijangka akan kekal
mencukupi dan keadaan kredit juga mudah diperolehi. Selepas
dua kenaikan OPR oleh BNM pada tahun ini, jangkaan bahawa
kadar akan terus dinaikkan lagi telah pudar berlatarkan prospek
ekonomi negara barat utama yang kurang memberangsangkan.
Kami menjangka dengan optimistik walaupun agak berhati-hati
bahawa ekonomi negara akan memperlihatkan perkembangan
sederhana pada tahun kewangan baru. Dari perspektif tersebut,
kami agak yakin dan komited untuk menyaksikan peralihan
yang lancar ke fasa kedua pelan perniagaan 5 tahun kami
yang memberi tumpuan utama kearah pelaksanaan inisiatif
untuk mempertingkatkan lagi daya saing dan ‘Mencapai
Tanda Aras’, iaitu ungkapan hikmah kami yang menandakan
pencapaian Bank Muamalat sebagai antara 5 bank Islam utama
yang menguntungkan, seperti yang digariskan dalam pelan
perniagaan.
Liquidity in the domestic economy is expected to remain
ample and credit conditions accommodating. After the
two OPR hikes by BNM this year, the expectation of further
rate hikes has somewhat diminished amidst the subdued
economic prospects of the larger western economies.
We are cautiously optimistic that the new financial year
will show a moderate expansion in our economy. From
that perspective, we are quite confident and committed
to see a smooth transition into the second phase of our
5 year business plan where our main focus is to embark
on initiatives to further enhance our competitiveness and
‘Meet the Benchmark’, our catch phrase which signifies
being in the top 5 of profitable Islamic banks as outlined
in the business plan.
cawangan-cawangan terpilih. Cawangan Bangi yang merupakan
cawangan utama baru yang pertama mengenengahkan gaya
kontemporari yang menyegarkan telah dilancarkan pada Julai
2009. Ini diikuti pula dengan pembukaan cawangan Putrajaya
pada bulan Ogos, cawangan Glenmarie pada bulan Oktober,
cawangan Pekan pada bulan Disember 2009 dan cawangan
Kok Lanas pada Februari 2010, menjadikan jumlah rangkaian
cawangan sebanyak 55 buah.
030
PENYATA PENGERUSI
Under the second phase and in particular during the next
financial year, we forecast a relatively stronger expansion
of our financing base compared to the preceding financial
year driven mainly by consumer and corporate portfolio,
moderate growth in our treasury and capital market
activities and modest contributions from new revenue
sources from the activities under investment banking,
private equity and asset management.
ACKNOWLEDGEMENT
Our performance during the last financial year was highly
commendable and there were evident signs of our inherent
strengths that we can rely upon to bring this bank to
a higher level of operating performance. On behalf of
the Board, I thank the management and staff for their
unstinting commitment and dedication.
To our customers, business partners and shareholders,
our sincere gratitude for their support and confidence.
My deepest appreciation also goes to my fellow board
members for their valuable guidance and insight.
I also wish to thank the relevant authorities, in particular
BNM, the Securities Commission and Ministry of Finance
for their support and assistance.
Di bawah fasa kedua dan khususnya sepanjang tahun kewangan
berikutnya, kami meramalkan perkembangan asas pembiayaan
yang lebih kukuh berbanding tahun kewangan sebelumnya,
didorong terutamanya oleh portfolio pengguna dan korporat,
pertumbuhan sederhana dalam aktiviti perbendaharaan dan
pasaran modal serta sumbangan yang memuaskan daripada
sumber hasil baru, iaitu aktiviti di bawah perbankan pelaburan,
ekuiti persendirian serta pengurusan aset.
PENGHARGAAN
Prestasi kami pada tahun kewangan lalu harus diberi pujian
dan terdapat tanda-tanda jelas tentang wujudnya kekuatan
semula jadi yang boleh kami gunakan sebagai landasan untuk
membawa bank ini ke tahap prestasi operasi yang lebih tinggi.
Bagi pihak Lembaga Pengarah, saya ingin mengucapkan terima
kasih kepada pihak pengurusan dan kakitangan atas komitmen
dan dedikasi mereka yang tidak terhingga.
Ucapan terima kasih yang seikhlasnya juga saya tujukan
kepada para pelanggan, rakan niaga serta para pemegang
saham atas sokongan serta keyakinan mereka. Saya ingin
juga merakamkan setinggi-tinggi penghargaan kepada rakan
anggota lembaga pengarah atas bimbingan serta pandangan
jauh mereka yang amat bernilai itu.
Saya juga ingin mengucapkan terima kasih kepada pihak
berkuasa yang berkaitan, khususnya BNM, Suruhanjaya Sekuriti
serta Kementerian Kewangan atas sokongan serta bantuan
mereka.
031
STATEMENT OF CORPORATE GOVERNANCE
PENYATA TADBIR URUS KORPORAT
The Board of Directors of Bank Muamalat Malaysia Berhad (the Board)
acknowledges that good corporate governance practices form the
cornerstone of an effective and responsible organisation. The Board
is fully committed to the recommendations of the Malaysian Code
of Corporate Governance (the Code) as well as the Guidelines on the
Corporate Governance for Licensed Islamic Banks (Revised BNM/GP1-i)
issued by BNM.
Therefore the Board continuously strives to ensure that best practices
are adopted in establishing accountability and integrity of the Board
and Management. Hence the Board will continue to ensure that the
right leadership, policy, strategy and internal controls, are well in place
in order to continuously deliver and sustain Bank Muamalat’s value
propositions for the benefit of its stakeholders generally and at the same
time, ensure continuing momentum towards reaching Bank Muamalat’s
aspirations to become the preferred Islamic financial services provider.
Lembaga Pengarah Bank Muamalat Malaysia Berhad (Lembaga Pengarah) mengakui
bahawa amalan tadbir urus korporat yang baik menjadi asas kepada sebuah
organisasi yang efektif dan bertanggungjawab. Lembaga Pengarah komited
sepenuhnya terhadap cadangan Kod Tadbir Urus Korporat Malaysia (Kod) serta Garis
Panduan Tadbir Urus Korporat bagi Bank Islam Berlesen (Semakan BNM/GP1-i) yang
dikeluarkan oleh BNM.
Justeru itu, Lembaga sentiasa berusaha memastikan bahawa amalan terbaik diguna
pakai bagi menerapkan kebertanggungjawaban serta integriti pada Lembaga dan
pihak Pengurusan. Oleh yang demikian, Lembaga akan terus memastikan bahawa
kepimpinan, polisi, strategi serta kawalan dalaman yang tepat akan wujud agar dapat
terus-menerus menzahirkan dan menyokong gagasan nilai yang dipegang oleh Bank
Muamalat, demi faedah pihak yang berkepentingan secara amnya, dan pada masa
yang sama memastikan momentum yang berterusan ke arah mencapai aspirasi Bank
Muamalat untuk menjadi penyedia perkhidmatan kewangan Islam pilihan utama.
032
BOARD OF DIRECTORS
LEMBAGA PENGARAH
Board Structure, Composition and Processes
The present size and composition of the Board is optimum
and well balanced. As presently constituted, the Board has
the stability, continuity and commitment as well as the
capacity to discharge its responsibilities effectively.
Struktur, Komposisi dan Proses Lembaga Pengarah
Saiz serta komposisi Lembaga yang ada kini adalah optimum
dan seimbang. Seperti yang ditetapkan buat masa ini, Lembaga
mempunyai kestabilan, kesinambungan dan iltizam serta
keupayaan untuk menjalankan tanggungjawabnya secara
berkesan.
The Board comprises of nine (9) members, comprising
one (1) CEO/Executive Director and eight (8) NonExecutive Directors, of which five (5) are independent.
The Non-Independent Non-Executive Directors are the
representatives of the shareholders namely DRB-HICOM
Berhad and Khazanah Nasional Berhad. The current
composition of the Board is in compliance with Revised
BNM/GP1-i.
Lembaga terdiri daripada sembilan (9) ahli, terdiri daripada
satu (1) CEO/Pengarah Eksekutif dan lapan (8) Pengarah Bukan
Eksekutif, yang mana lima (5) daripadanya adalah ahli bebas.
Pengarah Bukan Bebas Bukan Eksekutif merupakan wakil
pemegang saham, iaitu DRB-HICOM Berhad serta Khazanah
Nasional Berhad. Komposisi semasa Lembaga mematuhi
Semakan BNM/GP1-i.
The Independent Non- Executive Directors do not participate
in the day-to-day management of the Company and do not
engage in any business dealing or other relationship with
the Company in order that they are capable of exercising
independent judgment and act in the best interests of the
Company and its shareholders.
The brief profiles of the Directors are presented on pages
006 to 015 of the Annual Report.
Directors’ Code of Ethics
The Directors continue to observe a code of ethics based
on the code of conduct expected of Directors of financial
institutions as set out in the BNM/GP7- Part 1 Code of
Ethics: Guidelines on the Code of Conduct for Directors,
Officers and Employees in the Banking Industry and the
Company Directors’ Code of Ethics established by the
Companies Commission of Malaysia.
Responsibilities of the Board
The Board has the responsibility of ensuring the strategic
guidance of the Company, the effective monitoring of
management, and accountability to the Company and
shareholders. In discharging their duties, the Board
Members act on well-informed basis, in good faith, with
due diligence and care, and in the best interests of the
Company and stakeholders.
Pengarah Bebas Bukan Eksekutif tidak mengambil bahagian
dalam pengurusan harian Syarikat dan tidak terlibat dalam
sebarang urusan perniagaan atau hubungan lain dengan
Syarikat agar mereka berupaya memberi pertimbangan bebas
serta bertindak demi kepentingan terbaik Syarikat serta para
pemegang saham.
Profil ringkas para Pengarah dikemukakan pada muka surat
006 hingga 015 Laporan Tahunan.
Kod Etika Pengarah
Para Pengarah terus mematuhi kod etika berdasarkan
tatakelakuan yang diharapkan daripada para Pengarah institusi
kewangan seperti yang dinyatakan dalam BNM/GP7- Bahagian
1 Kod Etika: Garis panduan Tatakelakuan untuk para Pengarah,
Pegawai dan Kakitangan Industri Perbankan serta Kod Etika
Pengarah Syarikat yang ditetapkan oleh Suruhanjaya Syarikat
Malaysia.
Tanggungjawab Lembaga
Lembaga bertanggungjawab memastikan panduan yang
strategik bagi Syarikat, pemantauan pengurusan yang
berkesan serta kebertanggungjawaban terhadap Syarikat dan
para pemegang saham. Dalam melaksanakan tanggungjawab
mereka, para Ahli Lembaga Pengarah bertindak berdasarkan
pengetahuan yang luas, secara jujur, dengan ketekunan wajar
dan berhati-hati, serta demi kepentingan Syarikat dan pihak
yang berkepentingan.
033
The Directors in discharging their duties and responsibilities
are constantly mindful of the public interests and concerns
of the business community, particularly those of customers,
shareholders and all other stakeholders.
The key duties of the Board include the following:•
Provide guidance on Bank Muamalat’s annual business
plans and the overall strategic direction
•
Approve Bank Muamalat’s annual budget and carries
periodic review of the progress made by the various
operating divisions against their respective business
targets
•
Oversight of Bank Muamalat’s business operations and
financial performance
•
Identify and manage the principal risks of Bank
Muamalat
•
Review the adequacy and integrity of Bank Muamalat’s
internal control system
•
•
Review and approve the appointments of directors and
directors’ emoluments and benefits in accordance with
relevant guidelines
Review and approve the appointment and compensation
of the Shariah Committee members and key senior
management personnel holding the function of CEO
and such other function as determined by the Board
from time to time
Approve changes to the corporate organisation
structure
•
Institute comprehensive policies, process and
infrastructure to ensure Shariah compliance in all
aspects of the Islamic bank’s operations, products and
activities
•
Ensure that the Islamic bank has a beneficial influence
on the economic well-being of its community
Directors may also seek independent professional advice,
at Bank Muamalat’s expense, when deemed necessary for
the proper discharge of their duties.
Tugas utama Lembaga Pengarah merangkumi:•
Memberi panduan tentang pelan perniagaan tahunan Bank
Muamalat serta arah tuju strategik secara keseluruhan
•
Meluluskan belanjawan tahunan Bank Muamalat dan
mengkaji semula secara berkala tentang kemajuan
yang dicapai oleh pelbagai bahagian operasi dengan
membandingkannya dengan sasaran perniagaan masingmasing
•
Mengawasi operasi perniagaan dan prestasi kewangan
Bank Muamalat
•
Mengenal pasti dan menguruskan risiko utama Bank
Muamalat
•
Mengkaji kecukupan dan integriti sistem kawalan dalaman
Bank Muamalat
•
Mengkaji dan meluluskan pelantikan para pengarah serta emolumen dan manfaat pengarah menurut garis panduan
yang relevan
•
Mengkaji dan meluluskan pelantikan serta pampasan ahli
Jawatankuasa Syariah dan kakitangan utama pengurusan
kanan yang memegang fungsi Ketua Pegawai Eksekutif
serta fungsi lain seperti yang ditetapkan oleh Lembaga dari
semasa ke semasa
•
Meluluskan perubahan terhadap struktur organisasi
korporat
•
Mewujudkan dasar, proses dan infrastruktur yang
komprehensif bagi memastikan pematuhan terhadap
Syariah dalam semua aspek operasi, produk dan aktiviti
bank Islam
•
Memastikan bahawa bank Islam mempunyai pengaruh
yang bermanfaat terhadap kesejahteraan ekonomi
masyarakatnya.
Para Pengarah juga boleh mendapatkan nasihat profesional
bebas atas perbelanjaan Bank Muamalat, apabila dirasakan
perlu agar dapat menjalankan tugas dengan sewajarnya.
•
Dalam menjalankan tugas serta tanggungjawab mereka,
para Pengarah sentiasa mengambil berat akan kepentingan
dan kebimbangan masyarakat perniagaan, khususnya para
pelanggan, pemegang saham serta semua pihak berkepentingan
yang lain.
034
Board Meetings and Access to Information
Bank Muamalat’s Board meetings are scheduled in advance
before the end of the financial year, specifically before
the end of the calendar year, so as to allow members of
the Board to plan ahead and fit the coming years’ Board
and Board Committees meetings into their respective
schedules.
Mesyuarat Lembaga dan Akses kepada Maklumat
Mesyuarat Bank Muamalat telah dijadualkan terlebih dahulu
sebelum akhir tahun kewangan, khususnya sebelum berakhir
tahun kalendar, bagi membolehkan ahli Lembaga merancang
lebih awal dan memasukkan mesyuarat Lembaga dan
Jawatankuasa Lembaga untuk tahun berikutnya ke dalam
jadual mereka masing-masing.
The Board meets every month with additional meetings
convened as and when urgent issues and important
decisions are required to be taken between the scheduled
meetings. Scheduled Board meetings are structured with a
pre-set agenda.
Lembaga bertemu setiap bulan dan mesyuarat tambahan akan
diadakan jika dan apabila terdapat isu segera dan keputusan
penting yang perlu dibuat di samping mesyuarat yang telah
dijadualkan. Mesyuarat Lembaga yang telah dijadualkan
distruktur mengikut agenda yang telah ditetapkan terlebih
dahulu.
The Directors are provided with the agenda and the
meeting papers containing information relevant to the
matters to be deliberated in advance of the meeting dates
for their perusal. At each meeting, the Board receives
updates from the respective Chairman/representatives of
the Board Audit Committee and Board Risk Management
Committee on matters that have been deliberated at both
committees, as well as on matters that require attention.
Para Pengarah akan dibekalkan dengan agenda serta kertas
mesyuarat yang mengandungi maklumat relevan tentang
perkara yang perlu dipertimbangkan lebih awal daripada tarikh
mesyuarat untuk penelitian mereka. Pada setiap mesyuarat,
Lembaga akan menerima maklumat yang dikemas kini
daripada Pengerusi/wakil Jawatankuasa Lembaga Audit dan
Jawatankuasa Lembaga Pengurusan Risiko masing-masing
tentang perkara yang telah dipertimbangkan oleh kedua-dua
jawatankuasa, dan juga perkara-perkara yang memerlukan
perhatian.
The Board has direct access to the information of Bank
Muamalat through the Senior Management as well as
the services of the Company Secretary. The Company
Secretary also ensures that a quorum is present at the
commencement of each Board and Committee meeting in
order to constitute a valid meeting.
Lembaga mempunyai akses langsung kepada maklumat
Bank Muamalat melalui pihak Pengurusan Kanan serta
perkhidmatan Setiausaha Syarikat. Setiausaha Syarikat juga
turut memastikan kehadiran korum sewaktu bermulanya setiap
mesyuarat Lembaga dan Jawatankuasa agar ia membentuk
suatu mesyuarat yang sah.
035
The Board convened eighteen (18) meetings for the
financial year ended 31 March 2010. The attendance of
each director in office during the financial year is set out
below:-
Lembaga telah mengadakan sebanyak lapan belas (18)
mesyuarat untuk tahun kewangan berakhir 31 Mac 2010.
Kehadiran setiap pengarah yang memegang jawatan sepanjang
tahun kewangan dikemukakan seperti berikut:Number of Meetings
and Attendance/
Bilangan Mesyuarat dan
Kehadiran
Directors/Pengarah
(Chairman/Independent Non-Executive Director/Pengerusi/Pengarah Bebas Bukan Eksekutif)
17/18
(Non-Independent Non-Executive Director/Pengarah Bukan Eksekutif Bukan Bebas)
18/18
(Executive Director/Chief Executive Director/Pengarah Eksekutif/Ketua Pengarah Eksekutif)
18/18
Haji Ismail Ibrahim
18/18
(Appointed as Director on 1 March 2009/Dilantik sebagai Pengarah pada 1 Mac 2009)
15/15
(Independent Non-Executive Director/Pengarah Bebas Bukan Eksekutif)
18/18
18/18
17/18
(Appointed as Director on 16 September 2009/
Dilantik sebagai Pengarah pada 16 September 2009)
6/8
Board Appointment Process
Bank Muamalat is governed by the Revised BNM/GP1-i in
respect of the appointment of new directors and the reappointment of its existing directors upon the expiry of
their respective tenures of office as approved by BNM. All
appointment of directors is subject to the approval by BNM.
Program Latihan untuk para Pengarah
Pihak Lembaga memikul tanggungjawab untuk memantapkan
lagi kemahiran serta pengetahuan para ahli tentang
undang-undang dan peraturan baru yang relevan serta
risiko perdagangan yang berubah, di samping mengikuti
perkembangan dalam industri perkhidmatan kewangan. Setiap
pengarah menghadiri sekurang-kurangnya satu program
latihan yang akan dikenal pasti secara khusus oleh Bank
Muamalat untuk para pengarahnya semasa tahun kewangan.
Proses Pelantikan Lembaga
Bank Muamalat ditadbir oleh Semakan BNM/GP1-i berhubung
pelantikan pengarah baru dan pelantikan semula pengarah
sedia ada apabila tempoh memegang jawatan mereka masingmasing tamat, seperti yang diluluskan oleh BNM. Pelantikan
kesemua pengarah adalah tertakluk kepada kelulusan BNM.
Training Programme for Directors
The Board assumes the responsibility to further enhance
the skills and knowledge of the members on the relevant
new laws and regulations and changing commercial risks, as
well as to keep abreast with developments in the financial
services industry. Each director attends at least one training
programme, which is to be specifically identified by Bank
Muamalat for its directors during the financial year.
036
The primary responsibility of the directors’ appointment/
re-appointment has been delegated to the Nomination
Committee. The Nomination Committee comprises
exclusively of non-executive directors, with the Chairman
and the majority of whom are independent. In line with
the Revised BNM/GP1-i, the Nomination Committee
recommends to the Board suitable candidates for
directorships and appointment of key senior personnel of
Bank Muamalat and relevant subsidiaries. The Nomination
Committee also ensures candidates satisfy the relevant
requirements on the skills and core competencies of a
director and are deemed fit and proper to be appointed as
director in accordance with the “fit and proper” criteria.
The Nomination Committee has, during the year under
review evaluated and recommended the appointment
of Tuan Haji Mohd Izani Ghani (nominee of Khazanah
Nasional Berhad) as a non-independent non executive
director in the Board of Bank Muamalat. In addition, the
Board also considered and approved the recommendation
of the Nomination Committee on the appointment of Dato’
Azmi Abdullah as an independent non-executive director.
The Board considers that the recent appointments of
the above directors who bring their own unique skills,
experience and knowledge in the commercial sector with
exposure in the financial related industry will ensure that
the critical competencies gaps identified by the Board are
appropriately addressed and provide fresh insights that
would help Bank Muamalat overcome challenges ahead.
Re-election of Directors
In accordance with Bank Muamalat’s Articles of Association,
all directors are subject to retirement by rotation at
due intervals of rotation. Being eligible they may offer
themselves for re-election, a process that enables the
shareholders to vote them back into office.
Directors who are appointed as additional directors or
to fill casual vacancies during the year are subject to reelection by the shareholders at the next Annual General
Meeting following their appointment.
Tanggungjawab utama pelantikan/pelantikan semula
pengarah telah diserahkan kepada Jawatankuasa Pencalonan.
Jawatankuasa Pencalonan secara eksklusifnya terdiri daripada
pengarah bukan eksekutif, yang mana Pengerusi serta
sebahagian besar daripada mereka adalah bebas. Sejajar
dengan Semakan BNM/GP1-i, Jawatankuasa Pencalonan
mengesyorkan kepada Lembaga calon-calon yang sesuai
untuk jawatan pengarah dan pelantikan kakitangan kanan
utama bagi Bank serta subsidiari yang berkaitan. Jawatankuasa
Pencalonan juga memastikan para calon memenuhi keperluan
dari segi kemahiran serta kompetensi teras yang relevan untuk
seorang pengarah dan dianggap sesuai serta wajar untuk
dilantik sebagai pengarah menurut kriteria “sesuai dan wajar”.
Untuk tahun dalam tinjauan, Jawatankuasa Pencalonan telah
menilai dan mengesyorkan pelantikan Tuan Haji Mohd Izani
Abdul Ghani (calon Khazanah Nasional Berhad) sebagai
pengarah bukan bebas bukan eksekutif dalam Lembaga
Pengarah Bank Muamalat. Selain itu, Lembaga juga turut
mempertimbang dan meluluskan syor Jawatankuasa Syariah
tentang pelantikan Dato’ Azmi Abdullah sebagai pengarah
bebas bukan eksekutif.
Lembaga menganggap bahawa pelantikan baru para pengarah
di atas yang membawa bersama kemahiran, pengalaman
serta pengetahuan unik mereka masing-masing dalam sektor
perdagangan dengan pendedahan dalam industri berkaitan
kewangan akan memastikan bahawa jurang kecekapan kritikal
yang telah dikenal pasti oleh Lembaga dapat ditangani
dengan sewajarnya serta memberi wawasan baru yang dapat
membantu Bank Muamalat mengatasi cabaran mendatang.
Pelantikan Semula Pengarah
Menurut Tataurusan Pertubuhan Bank Muamalat, semua
pengarah adalah tertakluk kepada persaraan mengikut giliran
pada selang waktu giliran yang telah ditetapkan. Sekiranya
layak, mereka boleh menawarkan diri mereka untuk pelantikan
semula, suatu proses yang membolehkan para pemegang
saham mengundi masuk mereka semula untuk memegang
jawatan.
Pengarah yang dilantik sebagai pengarah tambahan atau untuk
mengisi kekosongan biasa di sepanjang tahun adalah tertakluk
kepada pelantikan semula oleh para pemegang saham di
Mesyuarat Agung Tahunan berikutan pelantikan mereka.
037
Annual Board Assessment
One of the broad responsibilities of the Nomination
Committee is to provide a formal and transparent
procedure for the assessment of effectiveness of individual
directors and the board as a whole. In line with BNM/
GP1-i and for this purpose, the Nomination Committee
had conducted and established clear selection criteria,
processes and procedures to assess each director’s ability
to contribute to the effective decision making of the Board.
In addition, assessment would also be undertaken to gauge
the effectiveness of the relevant Board Committees.
Penilaian Tahunan Lembaga
Salah satu tanggungjawab am Jawatankuasa Pencalonan ialah
untuk menyediakan suatu tatacara formal serta telus untuk
menilai keberkesanan pengarah secara individu dan lembaga
secara keseluruhan. Untuk tujuan itu dan selaras dengan
BNM/GP1-i, Jawatankuasa Pencalonan telah melaksana dan
menetapkan kriteria pemilihan, proses serta tatacara yang jelas
bagi menilai keupayaan setiap pengarah dalam menyumbang
kepada keberkesanan Lembaga membuat keputusan. Selain
itu, penilaian juga akan dibuat untuk mengukur keberkesanan
Jawatankuasa Lembaga yang berkaitan.
The annual board assessment exercise was primarily based
upon the answers to a customised questionnaire which
was prepared internally. The Nomination Committee upon
its recent annual review carried out is satisfied that the
size of the Bank Muamalat Board is optimum and there
is an appropriate mix of knowledge, aptitude and core
competencies in the composition of the Board. All the
Directors comply with the “fit and proper” criteria as
established by BNM in the Revised BNM/GP1-i.
Urusan penilaian tahunan lembaga pengarah dibuat
terutamanya berdasarkan jawapan kepada soal selidik yang
disesuaikan dan disediakan oleh pihak dalaman. Setelah
menjalankan kajian tahunannya baru-baru ini, Jawatankuasa
Pencalonan berpuas hati bahawa saiz Lembaga Pengarah
Bank Muamalat adalah optimum dan wujud percampuran
ilmu pengetahuan, kebolehan serta kompetensi teras yang
bersesuaian dalam komposisi Lembaga. Kesemua Pengarah
memenuhi kriteria “sesuai dan wajar” seperti yang telah
ditetapkan oleh BNM dalam Semakan BNM/GP1-i.
BOARD COMMITTEES
JAWATANKUASA LEMBAGA
The Board has established several Board Committees whose
compositions and terms of reference are in accordance
with the Revised BNM/GP1-i as well as best practices
prescribed by the Code.
Lembaga telah menubuhkan beberapa Jawatankuasa Lembaga
di mana komposisi serta bidang tugas adalah mengikut
Semakan BNM/GP1-i dan juga amalan terbaik yang telah
ditetapkan oleh Kod.
The Board Committees in Bank Muamalat are as follows:-
Jawatankuasa Lembaga di dalam Bank Muamalat adalah seperti
berikut:-
Board Audit Committee
The Board Audit Committee comprises of members
of the Board of Directors responsible to fulfill the
oversight function in relation to the adequacy and
integrity of system of internal controls and financial
reporting, risk management and compliance with
internal policies, procedures and external applicable
rules and regulations.
The Board Audit Committee is authorised by the
Board to investigate any activities within its terms
of reference and has unrestricted access to both the
internal and external auditors and Senior Management
team of Bank Muamalat.
1.
Jawatankuasa Audit Lembaga
Jawatankuasa Audit Lembaga terdiri daripada ahli
Lembaga Pengarah yang bertanggungjawab mengisi
fungsi pemerhati yang berkaitan dengan kecukupan
serta integriti sistem kawalan dalaman dan pelaporan
kewangan, pengurusan risiko serta pematuhan terhadap
dasar dalaman, tatacara serta undang-undang dan
peraturan luar yang boleh diguna pakai.
Jawatankuasa Audit Lembaga telah diberi kuasa oleh
Lembaga untuk menyiasat sebarang aktiviti dalam bidang
tugasnya dan mempunyai akses yang tidak terhad kepada
juruaudit dalaman dan luar serta pasukan Pengurusan
Kanan Bank Muamalat.
1.
038
The composition of the Board Audit Committee and
the attendance of the meetings held in the year
under review are as follows:-
Komposisi Jawatankuasa Audit Lembaga dan kehadiran
dalam mesyuarat yang diadakan pada tahun dalam
tinjauan adalah seperti berikut:Number of Meetings
and Attendance/
Kehadiran
Members of Audit Committee/Ahli Jawatankuasa Audit
17/17
17/17
14/17
Haji Ismail Ibrahim
17/17
(Appointed as a member on 16 September 2009 and resigned on 23 November 2009/
Dilantik pada 16 September 2009 dan meletak jawatan pada 23 November 2009)
The objectives and activities carried out by the Board
Audit Committee during the year under review are
summarised in the Internal Audit and Internal Control
Activities as stated in pages 054 to 055 of this Annual
Report.
2.
Nomination Committee
The Nomination Committee provides a formal and
transparent procedure for the appointment of
directors, CEO and members of Shariah Committee
as well as assessment of effectiveness of board as a
whole, Shariah Committee members and performance
of CEO and key senior management officers.
2/2
Objektif serta aktiviti yang dijalankan oleh Jawatankuasa
Audit Lembaga sepanjang tahun dalam tinjauan telah
diringkaskan dalam Aktiviti Audit Dalaman dan Kawalan
Dalaman seperti yang dikemukakan pada muka surat 054
hingga 055 dalam Laporan Tahunan ini.
2.
Jawatankuasa Pencalonan
Jawatankuasa Pencalonan menyediakan tatacara yang
formal serta telus untuk melantik para pengarah, Ketua
Pegawai Eksekutif serta ahli Jawatankuasa Syariah,
di samping menilai keberkesanan lembaga secara
keseluruhan, ahli Jawatankuasa Syariah dan prestasi CEO
dan pegawai pengurusan kanan utama.
039
The Nomination Committee comprises of nonexecutive directors, the Chairman and majority of
who are independent. Meetings are held as and when
required for the Nomination Committee to deliberate
on related matters. The members of the Nomination
Committee and the attendance for the year under
review are as follows:-
Jawatankuasa Pencalonan terdiri daripada pengarah
bukan eksekutif, Pengerusi dan sebahagian besar daripada
mereka adalah ahli bebas. Mesyuarat akan diadakan
sebagai mana dan apabila perlu untuk Jawatankuasa
Pencalonan mempertimbangkan perkara-perkara yang
berkaitan. Ahli Jawatankuasa Pencalonan dan kehadiran
mereka untuk tahun dalam tinjauan adalah seperti
berikut:-
Members of Nomination Committee/Ahli Jawatankuasa Penamaan
Number of Meetings
and Attendance/
Kehadiran
(Chairman/(Independent Non-Executive Director/Pengerusi/Pengarah Bebas Bukan Eksekutif)
5/7
7/7
7/7
(Appointed on 19 February 2009/Dilantik pada 19 Februari 2009)
5/5
(Appointed on 21 April 2009/Dilantik pada 21 April 2009)
4/4
Haji Ismail Ibrahim
(Resigned as member with effect from 21 April 2009/Meletak jawatan berkuatkuasa dari
21 April 2009)
3/3
Note: Datin Azizah Mohd Jaafar resigned as Chairman of Nomination Committee on 1 April 2009.
Nota: Datin Azizah Mohd Jaafar meletak jawatan sebagai Pengerusi Jawatankuasa Pencalonan pada 1 April 2009
The primary duties and responsibilities of the
Nomination Committee are as follows:•
Establish minimum requirements for the board that
is, the required mix of skills, experience, qualification
and other core competencies required of a director.
The committee is also responsible for establishing
minimum requirements for the CEO
•
Recommend and assess the nominees for
directorship, board committee members, and
Shariah Committee members as well as the CEO
Tugas serta tanggungjawab utama Jawatankuasa
Pencalonan adalah seperti berikut:•
Menetapkan keperluan minimum untuk lembaga,
iaitu percampuran kemahiran, pengalaman, kelayakan
serta kompetensi teras yang lain yang diperlukan
daripada seorang pengarah. Jawatankuasa ini juga
bertanggungjawab menentukan keperluan minimum
untuk CEO
•
Mencadang dan menilai calon-calon untuk jawatan
pengarah, ahli jawatankuasa lembaga, dan ahli
Jawatankuasa Syariah serta CEO
040
•
Menyelia keseluruhan komposisi Lembaga dari segi
kewajaran saiz dan kemahiran, serta keseimbangan
antara pengarah eksekutif, pengarah bukan eksekutif
dan pengarah bebas, menerusi kajian tahunan
•
Mencadangkan kepada Lembaga penyingkiran
pengarah/CEO/Ahli Jawatankuasa Syariah daripada
lembaga/pengurusan/jawatankuasa sekiranya
pengarah/CEO/ahli Jawatankuasa Syariah tersebut
tidak berkesan, menyeleweng dan cuai dalam
menjalankan tanggungjawabnya
Establish a mechanism for the annual formal
assessment on the effectiveness of the board as a
whole, assessment of the performance individual
directors, the performance of the CEO and other
key senior management officers (Executive Vice
President and above)
•
Menetapkan mekanisme untuk penilaian formal
tahunan tentang keberkesanan lembaga secara
keseluruhan, penilaian tentang prestasi pengarah
secara individu, prestasi CEO serta pegawai utama
pengurusan kanan yang lain (Naib Presiden Ekesekutif
dan ke atas)
•
Oversee the appointment, management succession
planning and performance evaluation of key senior
management officers
•
Menyelia pelantikan, perancangan penggantian
anggota pengurusan serta penilaian prestasi pegawai
utama pengurusan kanan
•
Recommend to the Board the removal of key senior
management officers if they are ineffective, errant
and negligent in discharging their responsibilities
•
Mengesyorkan kepada Lembaga penyingkiran
pegawai utama pengurusan kanan sekiranya mereka
tidak berkesan, menyeleweng serta cuai dalam
melaksanakan tanggungjawab mereka
•
Oversee the overall composition of the Board,
in terms of the appropriate size and skills, and
balance between executive directors, nonexecutive directors and independent directors
through annual review
•
Recommend to the Board the removal of a director/
CEO/Shariah Committee member from the board/
management/committee if the director/CEO/
Shariah Committee member is ineffective, errant
and negligent in discharging his responsibilities
•
3.
Remuneration Committee The Remuneration Committee provides a formal and
transparent procedure for developing a remuneration
policy for Directors, CEO and key senior management
officers and ensuring that the Bank Muamalat’s
compensation package is competitive and consistent
with its culture, objectives and strategies.
In addition, the Remuneration Committee is also
responsible for developing remuneration policy for
the Shariah Committee members that commensurate
with their roles and responsibilities. The Remuneration
Committee will then recommend the proposed
remuneration package to the Board for its approval.
3.
Jawatankuasa Imbuhan
Jawatankuasa Imbuhan menyediakan tatacara yang formal
serta telus bagi merangka dasar imbuhan untuk para
Pengarah, CEO dan pegawai utama pengurusan kanan
dan memastikan bahawa pakej pampasan Bank Muamalat
adalah kompetitif dan konsisten dengan budaya, objektif
serta strateginya.
Selain itu, Jawatankuasa Imbuahan juga bertanggungjawab
merangka dasar imbuhan untuk ahli Jawatankuasa Syariah
yang berpadanan dengan peranan dan tanggungjawab
mereka. Jawatankuasa Imbuhan kemudiannya akan
mengesyorkan pakej imbuhan yang dicadangkan kepada
Lembaga untuk kelulusannya.
041
The composition and the attendance for the year
under review of the Remuneration Committee are as
follows:-
Komposisi serta kehadiran Jawatankuasa Imbuhan untuk
tahun dalam tinjauan adalah seperti berikut:-
Members of Remuneration Committee/Ahli Jawatankuasa Imbuhan
Number of Meetings
and Attendance/
Kehadiran
10/10
9/10
Haji Ismail Ibrahim
10/10
(Appointed as member on 19 February 2009/Dilantik sebagai ahli pada 19 Februari 2009)
9/9
(Resigned as member with effect from 21 April 2009/
Meletak jawatan berkuatkuasa dari 21 April 2009)
2/2
The specific responsibilities of the Remuneration
Committee, include amongst others, the following:Provide a formal and transparent procedure for
developing the remuneration for directors, Board
Committee members, CEO, Shariah Committee
and key senior management officers and to
ensure that their compensation is competitive
and consistent with Bank Muamalat’s culture,
objectives and strategy
•
Recommend to the Board on the policies, strategies
and framework for Bank Muamalat in relation to
the remuneration, rewards and benefits
•
Recommend the remuneration of the Shariah
Committee members for the full board’s approval.
The remuneration shall commensurate and reflect
the roles and responsibilities of the Shariah
Committee
Tanggungjawab khusus Jawatankuasa Imbuhan, antara
lain, termasuk yang berikut:•
Menyediakan tatacara yang formal serta telus bagi
merangka imbuhan untuk para pengarah, ahli
Jawatankuasa Lembaga, ketua pegawai eksekutif,
Jawatankuasa Syariah serta pegawai utama pengurusan
kanan dan memastikan bahawa pampasan mereka
adalah kompetitif dan konsisten dengan budaya,
objektif dan strategi Bank Muamalat
•
Mengesyorkan kepada Lembaga tentang dasar,
strategi serta rangka kerja untuk Bank Muamalat
berhubung dengan imbuhan, ganjaran dan faedah
•
Mengesyorkan imbuhan bagi ahli Jawatankuasa
Syariah untuk kelulusan penuh lembaga. Imbuhan
tersebut hendaklah berpadanan serta mencerminkan
peranan serta tanggungjawab Jawatankuasa Syariah
•
042
4.
Board Risk Management Committee
4.
Jawatankuasa Lembaga Pengurusan Risiko
The Board Risk Management Committee is authorised
to oversee Management’s activities in managing
credit, market, liquidity, operational, legal and
other risk and to ensure that the risk management
process is in place and functioning. In addition,
the Board Risk Management Committee is also
responsible for ensuring that a comprehensive risk
management infrastructure is in place for managing
the risk associated with Mudharabah and Musharakah
financing or investments.
Jawatankuasa Pengurusan Risiko Lembaga telah
diberi kuasa untuk menyelia aktiviti pihak Pengurusan
dalam menguruskan risiko kredit, pasaran, kecairan,
operasi, perundangan serta risiko lain dan memastikan
bahawa proses pengurusan risiko telah tersedia dan
berfungsi. Malah, Jawatankuasa Pengurusan Risiko
Lembaga juga bertanggungjawab dalam memastikan
bahawa infrastruktur pengurusan yang komprehensif
telah tersedia untuk menguruskan risiko yang berkaitan
dengan pembiayaan atau pelaburan Mudharabah dan
Musyarakah.
The composition and the attendance for the year under
review of the Board Risk Management Committee are
as follows:-
Komposisi serta kehadiran Jawatankuasa Lembaga
Pengurusan Risiko untuk tahun dalam tinjauan adalah
seperti berikut:-
Members of Board Risk Management Committee/
Ahli Jawatankuasa Lembaga Pengarah Pengurusan Risiko
Number of Meetings
and Attendance/
Kehadiran
17/17
17/17
(Appointed as member on 19 January 2009/Dilantik sebagai ahli pada 19 Januari 2009)
14/17
(Appointed as member on 21 April 2009/Dilantik sebagai ahli pada 21 April 2009)
12/12
(Appointed on 30 September 2009/Dilantik pada 30 September 2009)
5/6
Haji Ismail Ibrahim
(Resigned as member with effect from 21 April 2009/
Meletak jawatan berkuatkuasa dari 21 April 2009)
5/5
The objectives and activities carried out by the Board
Risk Management Committee during the year under
review are summarised in the Risk Management
statement as stated in pages 045 to 053 of this Annual
Report.
Objektif serta aktiviti yang dijalankan oleh Jawatankuasa
Pengurusan Risiko Lembaga sepanjang tahun dalam
tinjauan telah diringkaskan dalam Pernyataan Pengurusan
Risiko seperti yang dibentangkan pada muka surat 045
hingga 053 di dalam Laporan Tahunan ini.
043
5.
Shariah Committee
5.
Jawatankuasa Syariah
The Shariah Committee was established in accordance
with the requirements of the Islamic Banking Act, 1983
as well as Bank Muamalat’s Articles of Association,
which prescribe the setting up a Shariah body to
ensure that Bank Muamalat conducts its affairs in
accordance with the Shariah principles. Members of
the Shariah are scholars renowned for their knowledge
and experience in Fiqh Muamalat.
Jawatankuasa Syariah telah ditubuhkan mengikut
keperluan Akta Perbankan Islam, 1983 serta Tataurusan
Pertubuhan Bank, yang menetapkan penubuhan badan
Syariah bagi memastikan bahawa Bank melaksanakan
urusannya menurut prinsip Syariah. Anggota Syariah
merupakan cendekiawan yang terkenal kerana
pengetahuan dan pengalaman mereka dalam Fiqh
Muamalat.
Further details of the Shariah Committee are set out
on pages 016 to 019 of this Annual Report.
Butiran lanjut tentang Jawatankuasa Syariah ini
dikemukakan pada muka surat 016 hingga 019 di dalam
Laporan Tahunan ini.
6.
Special Committee
In addition to the above committees, the Board has
also established a Special Board Committee. The
Special Board Committee is formed to guide and
engage with Management and to provide Board
Governance, Supervision and Leadership in ensuring
that all recommendations as contained in the
Lampiran 1 of the BNM’s Examination Report dated
6th April 2007 and the undertaking given to BNM via
letter of 4th July 2007 be complied and adhered to.
6.
Jawatankuasa Khas
Selain daripada jawatankuasa di atas, Lembaga juga
telah mewujudkan sebuah Jawatankuasa Khas Lembaga.
Jawatankuasa Khas Lembaga telah dibentuk untuk
memimpin dan berurusan dengan pihak Pengurusan dan
menyediakan Tadbir Urus, Penyeliaan dan Kepimpinan
Lembaga bagi memastikan bahawa semua cadangan
seperti yang terkandung di dalam Lampiran 1 Laporan
Pemeriksaan BNM bertarikh 6hb April 2007 serta janji
yang diberikan kepada Bank Negara Malaysia menerusi
surat bertarikh 4hb Julai 2007 dipatuhi dan diikuti.
Jawatankuasa Khas Lembaga telah dibubarkan sejak April
2009.
The Special Board Committee has been disbanded
since April 2009.
Internal Audit and Control Activities
The statement of internal control and activities of Bank
Muamalat are summarised on page 055 of this Annual
Report.
Related Party Transactions
The details of related party transactions of Bank Muamalat
are disclosed on page 129 under the Audited Financial
Statement of this Annual Report.
Aktiviti Audit Dalaman dan Kawalan
Lembaga mempunyai tanggungjawab keseluruhan untuk
mengekalkan sistem kawalan dalaman yang memberikan
jaminan munasabah akan keberkesanan dan kecekapan operasi
dan pematuhan terhadap undang-undang dan peraturan, serta
tatacara dan garis panduan dalaman.
Pernyataan kawalan dalaman dan aktiviti Bank Muamalat
diringkaskan pada halaman 055 dalam Laporan Tahunan ini.
Urus Niaga Pihak Berkaitan
Butiran mengenai urus niaga pihak berkaitan bagi Bank
Muamalat dibentangkan pada muka surat 212 di bawah Penyata
Kewangan Diaudit dalam Laporan Tahunan ini.
The Board has the overall responsibility for maintaining
a system of internal controls that provides reasonable
assurance of effective and efficient operations and
compliance with laws and regulations, as well as internal
procedures and guidelines.
044
Management Reports
Laporan Pengurusan
At every Board meeting, a progress report on on-going
projects of Bank Muamalat pertaining to products and
services, information technology, recruitment, human
resource, policies and procedures, regulatory requirement
as well as income and expenses are submitted to the Board
for review.
Pada setiap mesyuarat Lembaga, laporan kemajuan tentang
projek-projek Bank Muamalat yang sedang berjalan, yang
berkaitan dengan produk serta perkhidmatan, teknologi
maklumat, pengambilan pekerja, sumber manusia, dasar
dan tatacara, keperluan kawal selia serta pendapatan dan
perbelanjaan diserahkan kepada Lembaga untuk dikaji.
Corporate Responsibility
Tanggungjawab Korporat
As part of its shared values, Bank Muamalat is continuously
developing and strengthening its relationship with the
community. Through its Corporate Responsibility initiatives,
Bank Muamalat willingly gives back to the community not
just in monetary terms but also through the provision of
products, services as well as educating the public on the
importance of Islamic financial services through a series of
‘ceramahs’.
Sebagai sebahagian daripada perkongsian nilai, Bank Muamalat
membangun serta memperkukuhkan hubungannya dengan
masyarakat secara berterusan. Menerusi inisiatif Tanggungjawab
Korporatnya, Bank Muamalat dengan sukarelanya memberi
balik kepada masyarakat bukan sahaja dari segi kewangan,
tetapi juga menerusi peruntukan produk, perkhidmatan serta
mendidik masyarakat tentang kepentingan perkhidmatan
kewangan Isalam menerusi beberapa siri ceramah.
Further details of the Corporate Responsibility Initiatives
are set out on pages 056 to 059 of this Annual Report.
Butiran lanjut tentang Inisiatif Tanggungjawab Korporat
dikemukakan pada halaman 056 hingga 059 dalam Laporan
Tahunan ini.
045
RISK MANAGEMENT
PENGURUSAN RISIKO
046
RISK MANAGEMENT
PENGURUSAN RISIKO
Overview
TINJAUAN
The implementation of Integrated Risk Management
infrastructure has enabled Bank Muamalat to manage
its risks and business opportunities, across the various
business operations. It can be described as the strategy and
technique of managing risks by taking a holistic approach
towards risk management process, which includes risk
identification, measurement and control. It also aims at
integrating the controls and optimisation of the principal
risk areas of Credit Risk, Market Risk, Asset and Liability
Management, and Operational Risk, and building the
requisite risk management organisation, infrastructure,
process and technology with the objective of advancing
the Bank towards sustainable earnings.
Pelaksanaan infrastruktur Pengurusan Risiko Bersepadu telah
membolehkan Bank Muamalat menguruskan risiko serta
peluang perniagaannya dalam semua operasi perniagaannya.
Ia boleh digambarkan sebagai strategi serta teknik untuk
menguruskan risiko dengan mengambil pendekatan holistik
terhadap proses pengurusan risiko, yang merangkumi mengenal
pasti, mengukur dan mengawal risiko. Ia juga bertujuan
menyepadukan kawalan dan mengoptimumkan bidang risiko
utama bagi Risiko Kredit, Risiko Pasaran, Pengurusan Aset
dan Liabiliti serta Risiko Operasi, dan membina organisasi,
infrastruktur, proses dan teknologi pengurusan risiko yang
diperlukan dengan matlamat untuk memajukan Bank ke arah
perolehan yang mampan.
Objectives
The objectives of Bank Muamalat’s integrated risk
management framework include the following:
OBJEKTIF
Objektif rangka kerja pengurusan risiko bersepadu Bank
Muamalat merangkumi yang berikut:-
(a) Identifying all the risks exposures and their impact;
(a) Mengenal pasti semua pendedahan risiko serta
kesannya;
(b) Establishing sound policies and procedures in line
with Bank Muamalat’s strategy, lines of business and
nature of operations;
(b) Mewujudkan dasar serta tatacara yang mantap, sejajar
dengan strategi, bidang perniagaan dan jenis operasi
Bank Muamalat;
(c) Setting out an enterprise-wide organisation structure
and defining the appropriate roles and responsibilities;
and
(c) Membentuk suatu struktur organisasi yang merangkumi
seluruh bank dan menetapkan peranan serta
tanggungjawab yang munasabah; dan
(d) Inculcating the risk culture bank-wide.
(d) memupuk budaya risiko di seluruh bank.
Risk Governance
TADBIR URUS RISIKO
An integrated risk management structure is necessary to
form strong risk governance and ensure a uniform view of
risks across Bank Muamalat.
Suatu struktur pengurusan risiko yang bersepadu adalah
perlu untuk membentuk tadbir urus risiko yang kukuh serta
memastikan pandangan yang seragam terhadap risiko di
seluruh Bank Muamalat.
The Board has the overall responsibility to understand
the risks undertaken by Bank Muamalat and to ensure
that these risks are properly managed. While the Board
is ultimately responsible for risk management of Bank
Muamalat, it has entrusted the Board Risk Management
Committee (BRMC), which is chaired by an independent
director of the Board to oversee the overall management
of risks.
Lembaga Pengarah mempunyai tanggungjawab keseluruhan
untuk memahami risiko yang diambil oleh Bank Muamalat
dan memastikan bahawa risiko tersebut diuruskan dengan
betul. Sungguhpun pada akhirnya Lembaga Pengarah akan
bertanggungjawab terhadap pengurusan risiko Bank, ia telah
mengamanahkan Jawatankuasa Pengurusan Risiko Lembaga
(BRMC), yang dipengerusikan oleh seorang pengarah bebas
Lembaga Pengarah untuk mengawasi pengurusan risiko secara
keseluruhan.
047
Bank Muamalat’s Management is responsible for the
execution of the Board’s risk strategies and policies while
Executive Risk Management Committee (ERMC) conducts
the functions. ERMC focuses on the overall business
strategies and day-to-day business operations of Bank
Muamalat in respect of risk management. To carry out the
day-to-day risk management functions, a dedicated Risk
Management Department (RMD) headed by Chief Risk
Officer supports the above committee.
Pihak Pengurusan Bank Muamalat bertanggungjawab
terhadap pelaksanaan strategi serta dasar risiko Bank,
manakala Jawatankuasa Eksekutif Pengurusan Risiko (ERMC)
mengendalikan fungsinya. ERMC menumpukan kepada
keseluruhan strategi perniagaan serta operasi perniagaan
Bank Muamalat hari ke hari dari segi pengurusan risiko. Untuk
melaksanakan fungsi pengurusan risiko hari ke hari, Jabatan
Pengurusan Risiko (RMD) yang khusus dan diketuai oleh Ketua
Pegawai Risiko menyokong jawatankuasa di atas.
Lembaga Pengarah
Board Risk Management Committee/
Jawatankuasa Lembaga Pengurusan Risiko
Board Audit Committee/
Jawatankuasa Lembaga Audit
Shariah Committee/
Jawatankuasa Syariah
Jawatankuasa Eksekutif Pengurusan Risiko
Credit Committee (CCA & CCB)/
Jawatankuasa Kredit (CCA & CCB)
Internal Audit Committee/
Jawatankuasa Audit Dalaman
Credit Recovery Committee/
Asset Liability Committee/
Jawatankuasa Aset Liabiiti
Operational Risk
Management Committee/
Jawatankuasa Operasi
Pengurusan Risiko
Jawatankuasa Pemulihan Kredit
Investment Committee/
Jawatankuasa Pelaburan
Credit Management Division/
Bank’s Line Management/
Bahagian Pengurusan Kredit
Jabatan Audit Dalaman
Pengurusan Garis Bank
Shariah Department/
Jabatan Syariah
RISK MANAGEMENT
ORGANISATION STRUCTURE
STRUKTUR ORGANISASI
PENGURUSAN RISIKO
Internal Audit Department/
Jabatan Pengurusan Risiko
WORKING LEVEL
PERINGKAT
KERJA
Risk Management Department/
MANAGEMENT LEVEL
PERINGKAT
PENGURUSAN
Executive Risk Management Committee/
BOARD LEVEL
PERINGKAT
LEMBAGA
Board of Directors/
048
RISK MANAGEMENT
PENGURUSAN RISIKO
KEY AREAS OF RISK MANAGEMENT
Credit Risk Management
BIDANG UTAMA DALAM PENGURUSAN RISIKO
Pengurusan Risiko Kredit
Credit Risk is defined as the potential loss to Bank Muamalat
as a result of defaults in payment by counter parties arising
from financing and investment activities. The primary
objective of Credit Risk Management is to identify, quantify,
aggregate and manage credit risk exposures of Bank
Muamalat. The output and analysis of these objectives
has become extremely important in risk management in
order to ensure that Bank Muamalat’s exposures to credit
is always kept within Bank Muamalat’s risk appetite. Credit
risk management function is to keep credit risk exposure to
an acceptable level vis-a-vis the capital, and to ensure the
returns commensurate with risk.
Risiko Kredit ditakrifkan sebagai potensi kerugian kepada
Bank Muamalat akibat kemungkiran pembayaran oleh pihak
berlawanan dan ia timbul daripada aktiviti pembiayaan serta
pelaburan. Objektif utama Pengurusan Risiko Kredit ialah
untuk mengenal pasti, menentukan kuantiti, mengetahui
agregat dan menguruskan pendedahan risiko kredit Bank
Muamalat. Output serta analisis objektif ini adalah amat
penting dalam menguruskan risiko demi memastikan bahawa
pendedahan Bank Muamalat kepada kredit sentiasa berada
dalam lingkungan penerimaan risiko Bank Muamalat. Fungsi
pengurusan risiko kredit ialah untuk mengawal pendedahan
risiko kredit pada tahap yang boleh diterima berbanding
dengan modal, dan memastikan pulangannya adalah sepadan
dengan risiko.
Under Pillar 2 of Risk Weighted Capital Adequacy Framework
(Basel II) for credit risk, Bank Muamalat has in place related
financing guidelines in managing its exposure to avoid
undue concentration of credit risk in its financing portfolio
such as countries, business segments, economic sectors,
single customer exposure limits, high risk assets, connected
parties, financial & non-financial institutions, counterparties
and collaterals.
The management of credit risk is governed by a full
set of credit related policies currently incorporated in
the Guidelines to Credit Risk Policies, which have been
in accordance with the Integrated Risk Management
Framework, BNM’s Guidelines, Capital Adequacy Framework
for Islamic Banks, and Islamic Financial Services Board. The
policies & guidelines have been reviewed and updated
regularly in line with Bank Muamalat’s risk appetite.
Internal Rating Models
As part of the Credit Risk Management’s initiatives, Bank
Muamalat has implemented its own internal credit rating
system for business and consumer financing incorporating
quantitative and qualitative factors of the counter parties.
The credit risk rating is an important tool in monitoring the
quality of individual credits, as well as the total portfolio.
Hence, Bank Muamalat from time to time will revise the
rating system to be consistent with the nature, size and
complexity of Bank Muamalat’s activities.
Di bawah Tiang 2 Rangka Kerja Kecukupan Modal Berwajaran
Risiko (Basel II) untuk risiko kredit, Bank Muamalat telah
menyediakan garis panduan pembiayaan yang berkaitan
untuk menguruskan pendedahannya demi mengelakkan
penumpuan risiko kredit yang tidak wajar di dalam portfolio
pembiayaannya, seperti negara, segmen perniagaan, sektor
ekonomi, had pendedahan seorang pelanggan, aset berisiko
tinggi, pihak berkaitan, institusi kewangan & bukan kewangan,
pihak berlawanan serta cagaran.
Pengurusan risiko kredit diuruskan oleh suatu set dasar
berkaitan kredit yang lengkap dan yang kini dirangkumkan
ke dalam Garis Panduan tentang Dasar Risiko Kredit, yang
selaras dengan Rangka Kerja Pengurusan Risiko Bersepadu,
Garis Panduan BNM, Rangka Kerja Kecukupan Modal untuk
Bank Islam, dan Lembaga Perkhidmatan Kewangan Islam.
Dasar serta garis panduan telah dikaji semula dan sentiasa
dikemas kini selaras dengan selera dan penerimaan risiko Bank
Muamalat.
Model Penarafan Dalaman
Sebagai sebahagian daripada inisiatif Pengurusan Risiko
Kredit, Bank Muamalat telah melaksanakan sistem penarafan
kredit dalamannya sendiri untuk pembiayaan perniagaan dan
pengguna yang memasukkan faktor kuantiti serta kualiti bagi
pihak berlawanan. Penarafan risiko kredit merupakan alat
yang penting untuk memantau kualiti kredit individu, serta
keseluruhan portfolio. Justeru itu, dari semasa ke semasa,
Bank Muamalat akan menyemak semula sistem penarafan
agar sejajar dengan jenis, saiz serta kerumitan aktiviti Bank
Muamalat.
049
During the year 2009, Bank Muamalat started its initiatives
to acquire credit rating system based on Statistical Approach
which would enable the Bank to compute Probability of
Default (PD), Loss Given Default (LGD), and Expected Loss at
Default (EAD) to cater for FRS 139 and to move forward to
IRB Approach of Basel II. The credit rating system generates
scores based on both quantitative and qualitative factors
of each counterparty. It will improve Bank Muamalat’s
evaluation of the risk of financing applicants by enabling
Bank Muamalat to have a consistent and empirically driven
measurement of risk, aggregate the different facets of risk,
link risk to returns and measure risk adjusted returns, price
products and services based on risk adjusted returns, set
risks appetites at aggregate and unit level, derive capital
(and risk) limits based on risk measures, (re)allocate capital
to strategic business units in order to optimise risk adjusted
returns, and exit from undesirable risk or portfolios, and
thereby, optimise shareholder values.
Sector Exposure Limit
Credit Risk Management performs yearly review of exposure
limits for each sector and recommends the relevant limits
to BRMC for approval. Bank Muamalat ensures that the
risk limits are appropriate and justified for the business
activities of each specified sector/industry.
Muamalat Banking Solution (MBS)
Bank Muamalat is embarking on a new integrated system
(bankwide), namely MBS. The MBS intends to upgrade the
Information System of Credit Risk Management amongst
others, Collateral Management System, Credit Analytics for
both consumer and business financing to ensure timely
risk analysis and more effective decision making, and
Credit Portfolio Management.
Had Pendedahan Sektor
Pengurusan Risiko Kredit melakukan kajian tahunan terhadap
had pendedahan untuk setiap sektor dan mengesyorkan had
yang relevan kepada BRMC untuk kelulusan. Bank Muamalat
memastikan bahawa had risiko adalah berpatutan dan wajar
untuk aktiviti perniagaan bagi setiap sektor/industri yang
ditentukan.
Ujian Tekanan
Aktiviti ujian tekanan untuk kredit dan pelaburan dijalankan
mengikut batasan serta garis panduan yang ditetapkan
dalam Rangka Kerja Ujian Tekanan. Keputusan ujian tekanan
dibentangkan kepada BRMC serta Lembaga Pengarah untuk
pertimbangan dan tindakan yang sewajarnya.
Penyelesaian Perbankan Muamalat (MBS)
Bank Muamalat akan mula menggunakan sistem bersepadu
baru (seluruh bank), yang dinamakan MBS. MBS berhasrat
untuk mempertingkatkan Sistem Maklumat Pengurusan
Risiko Kredit, antaranya Sistem Pengurusan Cagaran, Analisis
Kredit untuk pembiayaan pengguna dan perniagaan bagi
memastikan analisis risiko yang tepat pada masanya dan
membuat keputusan secara lebih berkesan, serta Pengurusan
Portfolio Kredit.
Stress Testing
The stress testing activities for credit and investment are
conducted within the parameters and guidelines stipulated
in the Stress Testing Framework. The stress test results
are tabled to BRMC and Board for deliberation and action
accordingly.
Pada tahun 2009, Bank Muamalat telah memulakan inisiatifnya
untuk mendapatkan sistem penarafan kredit berdasarkan
Pendekatan Statistik yang akan membolehkan Bank mengira
Kebarangkalian Berlaku Kemungkiran (PD), Kerugian Akibat
Mungkir (LGD), dan Jangkaan Kerugian kerana Mungkir (EAD)
untuk memenuhi FRS 139 dan maju kearah Pendekatan IRB Basel
II. Sistem penarafan kredit menghasilkan markah berdasarkan
kedua-dua faktor kuantitatif dan kualitatif bagi setiap pihak yang
berlawanan. Ia akan memperbaiki penilaian Bank Muamalat
terhadap risiko membiayai pemohon dengan membolehkan Bank
Muamalat memiliki kaedah pengukuran risiko yang konsisten
dan didorong secara empirik, mengagregatkan faset risiko yang
berbeza, mengaitkan risiko kepada pulangan dan mengukur
pulangan terlaras risiko, menetapkan harga produk dan
perkhidmatan berdasarkan pulangan terlaras risiko, menetapkan
selera atau penerimaan risiko pada tahap agregat dan unit,
memperolehi had modal (dan risiko) berdasarkan pengukuran
risiko, memperuntukkan (semula) modal kepada unit perniagaan
strategik agar dapat mengoptimumkan pulangan terlaras risiko,
serta keluar daripada risiko atau porfolio yang tidak diingini,
dan dengan demikian mengoptimumkan nilai para pemegang
saham.
050
RISK MANAGEMENT
PENGURUSAN RISIKO
Market Risk Management and Asset Liability
Management
Pengurusan Risiko Pasaran dan Pengurusan Liabiliti
Aset
Bank Muamalat’s market risk management and ALM
objectives are to:
Pengurusan risiko pasaran dan matlamat ALM Bank Muamalat
adalah untuk:
•
Ensure the implementation of an effective market risk
management system;
•
Memastikan pelaksanaan sistem pengurusan risiko pasaran
yang berkesan;
•
Assume an appropriate balance between the level of
risk and the level of return desired in order to maximise
the return to shareholders’ funds;
•
Mewujudkan keseimbangan yang sewajarnya di antara
tahap risiko serta tahap pulangan yang diingini agar
dapat memaksimumkan pulangan kepada dana pemegang
saham;
•
Ensure prudent management of Bank Muamalat’s
resources to support the growth of Bank Muamalat’s
economic value; and
•
Memastikan pengurusan sumber Bank Muamalat dilakukan
dengan berhemat bagi menyokong pertumbuhan nilai
ekonomi Bank Muamalat; dan
•
Proactively manage Bank Muamalat’s balance sheet in
order to maximise earnings and attain its strategic goal
within the overall risk/return preferences.
•
Menguruskan secara proaktif kunci kira-kira Bank Muamalat
agar dapat memaksimumkan perolehan dan mencapai
matlamat strategiknya dalam batas keutamaan risiko/
pulangan secara keseluruhan.
In order for Bank Muamalat to achieve its objectives, Bank
Muamalat has put in place an effective market risk and ALM
management process which involves risk identification,
measurement, mitigation, monitoring and reporting.
Agar berupaya mencapai objektifnya, Bank Muamalat telah
mewujudkan proses risiko pasaran dan pengurusan ALM
yang berkesan dan melibatkan mengenal pasti, mengukur,
mengurangkan, memantau dan melaporkan tentang risiko.
Market Risk Management Structure
Risk authorities are assigned to BRMC which will be
responsible for establishing, documenting, enforcing and
approving all policies which relate to market risks. This
includes approval of policies applicable to the measurement,
management of risk and detailed review of risk limits.
Struktur Pengurusan Risiko Pasaran
Pihak berkuasa risiko telah ditugaskan kepada BRMC, yang
bertanggungjawab mewujudkan, mendokumen, menguatkuasa
dan meluluskan semua dasar yang berkaitan dengan risiko
pasaran. Ini termasuk meluluskan dasar yang boleh diguna
pakai untuk mengukur, menguruskan risiko dan kajian
terperinci ke atas had risiko.
The Board shall approve risk tolerance levels and broadbased limits in relation to market risk upon recommendation
by BRMC. The BRMC delegates the execution of strategies
and policies to Bank Muamalat’s management namely
ERMC chaired by the CEO.
Lembaga Pengarah akan meluluskan tahap toleransi risiko
serta had yang lebih luas asasnya berkaitan dengan risiko
pasaran setelah disyorkan oleh BRMC. BRMC menugaskan kerja
pelaksanaan strategi dan dasar kepada pihak pengurusan Bank
Muamalat, iaitu ERMC yang dipengerusikan oleh CEO.
ERMC is supported at the working level by the independent
Market Risk and ALM Section of RMD that ensures the
effective management of market risk and asset-liability of
Bank Muamalat.
ERMC disokong di peringkat kerja oleh Bahagian Risiko Pasaran
bebas dan ALM di bawah RMD yang memastikan keberkesanan
pengurusan risiko pasaran dan aset-liabiliti Bank Muamalat.
051
Market Risk Measurement
Modified Duration
Modified duration is used to measure the sensitivity of
Bank Muamalat’s portfolio ensuring that Bank Muamalat
is not exposed to excessive downside risk as a result of
changes in market risk factors such as market prices and
yield. The modified duration limit is set based on the
overall portfolio and its impact towards the changes in
the rate of returns. Bank Muamalat computes the modified
duration on daily basis.
Other Risk Measures
Monte-Carlo Value at Risk (VaR) is widely used by Bank
Muamalat as a tool to measure the risk of loss on a specific
portfolio of financial assets, limit setting activities and
market forecasting.
Stress testing and scenario analyses
Stress testing and scenario analyses are used as market
risk and ALM tools for evaluation of potential impact on
Bank Muamalat’s performance under identified plausible
extreme adverse conditions.
STRESS TEST FACTORS
FAKTOR UJIAN TEKANAN
Kecairan Pendanaan
Market/Asset Liquidity
Kecairan Pasaran/Aset
Benchmark Rate Risk
Risiko Kadar Tanda Aras
Currency Volatility
Turun Naik Mata Wang
Langkah-langkah Risiko yang Lain
Nilai Berisiko (VaR) Monte-Carlo digunakan dengan meluas
oleh Bank Muamalat sebagai alat untuk mengukur risiko
kerugian ke atas portfolio aset kewangan tertentu, aktiviti
penetapan had dan ramalan pasaran.
Ujian tekanan dan analisis senario
Ujian tekanan dan analisis senario digunakan sebagai alat risiko
pasaran dan ALM untuk menilai kesan yang berkemungkinan
ke atas prestasi Bank Muamalat di bawah keadaan amat buruk
yang boleh dikenal pasti secara munasabah.
STRESS TEST IMPACTS
KESAN UJIAN TEKANAN
Impact on Bank Muamalat’s Earnings at Risk
(EAR)
Kesan ke atas Perolehan Berisiko (EAR) Bank
Impact on Bank Muamalat’s Risk Weighted
Capital Ratio (RWCR)
Kesan ke atas Nisbah Modal Berwajaran Risiko
(RWCR) Bank
Funding Liquidity
Pengukuran Risiko Pasaran
Tempoh Terubah Suai
Tempoh terubah suai digunakan untuk mengukur kepekaan
portfolio Bank Muamalat bagi memastikan Bank Muamalat
tidak terdedah kepada risiko ke bawah yang berlebihan akibat
perubahan dalam faktor risiko pasaran seperti harga pasaran
dan hasil. Had tempoh terubah suai ditetapkan berdasarkan
keseluruhan portfolio dan kesannya terhadap perubahan dalam
kadar pulangan. Bank Muamalat mengira tempoh terubah suai
atas dasar harian.
052
RISK MANAGEMENT
PENGURUSAN RISIKO
Impact on the Earnings at Risk (EAR)
Bank Muamalat uses the earnings perspective approach in
assessing Bank Muamalat’s liquidity risk exposure (funding
& market/asset), benchmark rate risk exposure and Foreign
exchange volatility exposure.
Kesan ke atas Perolehan Berisiko (EAR) Bank Muamalat
Bank Muamalat menggunakan pendekatan perspektif perolehan
bagi menilai pendedahan risiko kecairan (pendanaan & pasaran/
aset), pendedahan risiko kadar tanda aras serta pendedahan
turun naik matawang asing.
Impact on RWCR
The EAR is used to measure the impact on the budgeted
capital position (Tier 1 and Tier 2). Together with the
budgeted growth, the impact on RWCR is then assessed.
Kesan ke atas Nisbah Modal Berwajaran Risiko (RWCR) Bank
EAR digunakan untuk mengukur kesan ke atas kedudukan
modal dibelanjawankan (Tingkat 1 dan Tingkat 2). Bersama
dengan pertumbuhan dibelanjawankan, kesan ke atas RWCR
akan ditaksir.
Operational Risk Management
Operational Risk Management (ORM) is the discipline of
systematically identifying the causes of failures in the
organisation’s day to day operations, assessing the potential
cost and taking the appropriate actions to minimise the
impact of such losses.
Pengurusan Risiko Operasi
Pengurusan Risiko Operasi (ORM) merupakan disiplin untuk
mengenal pasti secara sistematik punca kegagalan di dalam
operasi harian organisasi, menaksir potensi kos dan mengambil
tindakan yang sewajarnya untuk meminimumkan kesan
kerugian tersebut.
The increasing need for effective and robust operational risk
management is driven by several factors which include:
Keperluan terhadap pengurusan risiko operasi yang berkesan
dan teguh didorong oleh beberapa faktor yang merangkumi:
•
Significant operational losses experienced by Bank
Muamalat;
•
Kerugian besar operasi yang dialami oleh Bank Muamalat;
•
New regulatory requirements and international best
practices;
Keperluan kawal selia baru serta amalan terbaik
antarabangsa;
•
Perubahan pesat dalam persekitaran perniagaan;
•
Rapid changes in the business environment;
•
•
Growing need to optimise economic capital and
measurement performance; and
Meningkatnya keperluan untuk mengoptimumkan modal
ekonomi dan pengukuran prestasi; dan
•
•
Protection and enhancement of shareholder value.
Melindungi dan memantapkan nilai para pemegang
saham.
•
To ensure appropriate response to these factors, Bank
Muamalat has undertaken a holistic approach to operational
risk management. The building blocks of Bank Muamalat’s
ORM are specific tools and methodologies to gather, define,
group, assess, monitor, mitigate and model the operational
risks that affect the Bank Muamalat. The operational risk
tools are:
•
Risk Register;
•
Risk and Control Self Assessment (RCSA);
•
Key Risk Indicators (KRI);
•
Loss Data Collection; and
•
Mitigation-Disaster Recovery Plan (DRP) and Business
Continuity Plan (BCP).
Bagi memastikan jawapan yang sewajarnya terhadap faktorfaktor ini, Bank Muamalat telah mengambil pendekatan holistik
terhadap pengurusan risiko operasi. Blok binaan ORM Bank
Muamalat merupakan alat serta metodologi yang khusus untuk
menghimpun, mentakrif, mengumpul, mengakses, memantau,
mengurangkan dan memperaga risiko operasi yang memberi
kesan kepada Bank Muamalat. Alat risiko operasi adalah:
•
Daftar Risiko;
•
Swataksir Risiko dan Kawalan (RCSA);
•
Petunjuk Risiko Utama (KRI);
•
Pengumpulan Data yang Hilang; dan
•
Pelegaan-Pelan Pemulihan Bencana (DRP) serta Pelan
Kesinambungan Perniagaan (BCP).
053
These tools work together and in an integrated manner
within Bank Muamalat’s ORM Framework to enable a
balanced and holistic management and measurement of
operational risk exposure.
Alat-alat ini boleh berfungsi secara bersepadu dalam ruang
lingkup Rangka Kerja ORM Bank Muamalat untuk membolehkan
pengurusan yang seimbang dan holistik serta pengukuran
pendedahan risiko operasi.
Bank Muamalat’s overall governance model for ORM is
premised on the concept of Three Lines of Defence:
Model tadbir urus keseluruhan Bank Muamalat untuk ORM
adalah berasaskan konsep Tiga Baris Pertahanan:
First Line of Defence
As primary operational risk owners and risk takers, business
units will have the foremost responsibility for managing
operational risk exposures on a day-to-day basis. Business
units have access to information, including that of risk, and
should always be mindful of the risk elements inherent in
their business activities.
Baris Pertahanan Pertama
Sebagai pemilik risiko operasi utama dan pengambil risiko,
unit perniagaan mempunyai tanggungjawab terpenting untuk
menguruskan pendedahan risiko operasi atas dasar hari ke
hari. Unit perniagaan mempunyai akses kepada maklumat,
termasuk mengenai risiko, dan harus sentiasa beringat tentang
unsur-unsur risiko yang sedia ada dalam aktiviti perniagaan
mereka.
Second Line of Defence
On Bank Muamalat-wide level, the task of setting the
overall ORM Framework encompassing measurement,
monitoring and controlling tools, methodologies, setting
the risk appetite, as well as facilitating identification of risks
is undertaken by RMD.
Third Line of Defence
The key role of Internal Audit Department is to provide the
independent assurance on the adequacy and effectiveness
of the ORM Framework and process.
Basel II Implementation
Barisan Pertahanan Ketiga
Peranan utama Jabatan Audit Dalaman ialah untuk memberikan
jaminan bebas tentang kecukupan dan keberkesanan Rangka
Kerja serta proses ORM.
PELAKSANAAN BASEL II
Bank Muamalat mengguna pakai Pendekatan Terpiawai untuk
mengukur risiko kredit dan risiko pasaran serta Pendekatan
Penunjuk Asas untuk risiko operasi sebagai mematuhi
keperluan BNM berbanding Rangka Kerja Kecukupan Modal
untuk Bank Islam yang ditetapkan oleh Bank Pusat.
As per BNM’s requirement through its Concept Paper on
Supervisory Review Process for Islamic Banks (Pillar 2), all
Islamic Banks are to establish an Internal Capital Adequacy
Assessment Process (ICAAP) Report/Framework in order to
effectively manage the risk and adequacy of capital, taking
into account the inherent risk associated with Islamic
banking operations and services.
Menurut keperluan BNM menerusi Kertas Konsepnya tentang
Proses Kajian Semula Penyeliaan untuk Bank Islam (Tiang 2),
semua Bank Islam perlu mewujudkan suatu Laporan/Rangka
Kerja Proses Penilaian Kecukupan Modal Dalaman (ICAAP) agar
dapat menguruskan dengan berkesan risiko dan kecukupan
modal, dengan mengambil kira risiko sedia ada yang berkaitan
dengan operasi dan perkhidmatan perbankan Islam.
Basel II requirements also have been included and
incorporated as part of the MBS’s system implementation.
The MBS Basel II system design and data requirements
are based on Basel II Standardised Approach. Reports
generated from the MBS system for Basel II are based on
CAFIB’s requirements.
Keperluan Basel II turut dimasukkan dan digabungkan
sebagai sebahagian daripada pelaksanaan sistem MBS Bank
Muamalat. Reka bentuk dan keperluan data sistem MBS Basel
II adalah berasaskan Pendekatan Terpiawai Basel II. Laporan
yang diperolehi daripada sistem MBS untuk Basel II adalah
berdasarkan keperluan CAFIB.
Bank Muamalat is adopting the Standardised Approach for
the measurement of credit risks and market risks and the
Basic Indicator Approach for operational risk, in compliance
with BNM’s requirements vis-a-vis the Central Bank’s Capital
Adequacy Framework for Islamic Banks.
Barisan Pertahanan Kedua
Di peringkat keseluruhan Bank Muamalat, tugas untuk
menyediakan keseluruhan Rangka Kerja ORM yang merangkumi
peralatan mengukur, memantau dan mengawal, metodologi,
menetapkan selera penerimaan risiko, serta membantu
mengenal pasti risiko dilakukan oleh Jabatan Pengurusan
Risiko.
054
INTERNAL AUDIT AND INTERNAL CONTROL ACTIVITIES
AKTIVITI AUDIT DALAMAN DAN KAWALAN DALAMAN
055
The Board Audit Committee (BAC) affirms their responsibility
to ensure that Bank Muamalat’s system of internal control
is adequate and effective to manage the risk profile within
Bank Muamalat’s risk appetite and recognises the need
for, and the value of, a sound system of internal control
Bank-wide.
Jawatankuasa Lembaga Audit Lembaga (BAC) mengesahkan
tanggungjawab mereka dalam memastikan bahawa sistem
kawalan dalaman Bank Muamalat adalah memadai dan
berkesan untuk menguruskan profil risiko dalam had risiko
dan serta menyedari akan keperluan dan nilai sebuah sistem
kawalan dalaman yang utuh di seluruh Bank.
The BAC is supported by the Internal Audit Department (IAD),
which forms an integral part of the governance processes
in Bank Muamalat. The IAD assists the BAC by providing
reasonable assurance and value-added recommendations
on the adequacy, integrity, and effectiveness of the system
of internal controls and financing reporting, and compliance
with internal policies, procedures, and external applicable
rules and regulations.
BAC disokong oleh Jabatan Audit Dalaman (IAD) yang menjadi
sebahagian penting proses tadbir urus dalam Bank Muamalat.
IAD membantu BAC dengan memberikan jaminan yang
munasabah serta syor-syor nilai tambah tentang kecukupan,
integriti serta keberkesanan sistem kawalan dalaman dan
pelaporan kewangan, serta pematuhan dengan dasar dalaman,
tatacara dan undang-undang serta peraturan luar yang boleh
diguna pakai.
IAD yang berpandukan Piagam Audit yang diluluskan oleh
Lembaga Pengarah, menjalankan audit berasaskan risiko bebas
mengikut pelan audit tahunan yang diluluskan oleh BAC.
Dalam menyediakan pelan audit, IAD telah mengambil kira
strategi perniagaan, objektif, risiko dan persekitaran kawalan
dalaman Bank Muamalat serta unit-unit operasinya. IAD juga:-
•
monitors Bank Muamalat’s management of the risks,
internal controls, and compliance matters through a
structured audit approach. Periodic audits are carried
out on Head Office units, branches, and key business
processes, as well as investigations on fraudulent and
suspected fraudulent activities and irregularities
•
•
provides independent and objective reports for
the BAC’s review and deliberation in their periodic
meeting. The BAC reviews all the significant findings,
recommendations, and action plans reported by the
IAD, as well as by the Management, external auditors,
and regulators. Monitoring on implementation progress
of audit recommendations are also in place. The BAC
also reviews the internal audit functions with particular
emphasis on the adequacy of staffing, scope, quality
of audits, and independence of the internal audit
function
memantau pengurusan risiko, kawalan dalaman dan perkaraperkara pematuhan Bank Muamalat menerusi pendekatan
audit yang berstruktur. Audit berkala dilaksanakan ke atas
unit-unit Ibu Pejabat, cawangan serta proses perniagaan
utama di samping penyiasatan terhadap aktiviti penipuan
dan penipuan yang disyaki serta yang tak tidak mematuhi
peraturan
•
memberikan laporan bebas dan objektif untuk kajian dan
pertimbangan BAC semasa mesyuarat berkala mereka.
Jawatankuasa Audit Lembaga mengkaji semua penemuan,
cadangan, dan pelan tindakan penting yang dilaporkan oleh
IAD, serta yang dibuat oleh pihak Pengurusan, juruaudit
luar, dan pihak kawal selia. Pemantauan terhadap kemajuan
perlaksanaan cadangan audit juga telah tersedia. BAC turut
mengkaji fungsi audit luar dengan penekanan khusus
tentang kecukupan kakitangan, skop, kualiti audit, dan
kebebasan fungsi audit dalaman
Policies and procedures to ensure compliance with internal
controls and the relevant laws and regulations are set out
in the respective manuals, guidelines, and directives issued
by Bank Muamalat and the regulatory authorities, which
are updated from time to time.
Dasar serta tatacara untuk memastikan pematuhan terhadap
kawalan dalaman dan undang-undang serta peraturan yang
relevan dikemukakan di dalam manual, garis panduan dan
arahan masing-masing yang dikeluarkan oleh Bank Muamalat
serta pihak berkuasa kawal selia, dan ia dikemas kini dari masa
ke semasa.
The IAD, which is guided by its Audit Charter approved
by the Board, conducts independent risk-based audits
based on an annual audit plan approved by the BAC.
In preparation of the audit plan, the IAD has taken into
consideration the business strategy, objectives, risk, and
internal controls environment of Bank Muamalat and its
operating units. IAD also:-
056
CORPORATE RESPONSIBILITY INITIATIVES
INISIATIF TANGGUNGJAWAB KORPORAT
Bank Muamalat has always believed in giving back to the community as part of its core values and its Corporate Responsibility
initiatives are not just limited to the traditional provision of material assistance to the poor and underprivileged via products
and services or even financial assistance, but at Bank Muamalat, we also believe in nurturing the mind on the importance of
Islamic principles as well as Islamic financial services.
057
Bank Muamalat sentiasa percaya tentang memberi balik kepada masyarakat sebagai sebahagian daripada nilai terasnya dan
inisiatif Tanggungjawab Korporatnya tidak hanya terbatas kepada peruntukan tradisonal dalam bentuk bantuan material
kepada golongan miskin dan kurang bernasib baik menerusi pemberian produk dan perkhidmatan, maupun bantuan
kewangan, tetapi bagi Bank Muamalat, kami percaya akan usaha memupuk minda tentang kepentingan prinsip-prinsip Islam
serta perkhidmatan kewangan Islam.
058
CORPORATE RESPONSIBILITY INITIATIVES
INISIATIF TANGGUNGJAWAB KORPORAT
At The Workplace
Bank Muamalat has always been committed to creating a more
conducive working environment for its employees and to this end
has endeavoured to enhance not just the comfort level, but also
the aesthetics of the Bank for the benefits of its staff. As part of
this initiative, it has invested in improving certain common areas
shared by the employees such as renovating and upgrading the
canteen to create a new, modern, bright and cheerful atmosphere;
adding comfortable and warm meeting and discussion rooms on a
designated floor and even redesigning a new striking and modern
entrance lobby.
To promote staff excellence and encourage teamwork, induction
programmes as well as team building exercises are continuously
organised with the help of our own Shariah Department. Finally,
as part of its employee retention programme and also to show
appreciation to its employees, Bank Muamalat had awarded ten
long serving and deserving individuals and their spouses with a
special UMRAH package.
Enriching the Marketplace & Community
As a full fledge Islamic bank, Bank Muamalat has always been
committed to bringing knowledge and understanding of Islamic
banking to the forefront of the public. Shariah Department again
takes the lead in not just giving lectures and ceramah throughout
the length and breadth of the country, but also by giving the
Friday khutbah sermons to several Majlis Agama Islam Negeri. In
addition, sponsored programmes such as ‘Bersamamu’ and ‘Forum
Perdana’ as well as nightly tazkirah on television by our very own
Ustaz during the month of Ramadhan complete the initiatives.
“Majlis Gotong-Royong Peringkat Ibu Pejabat”
At the community level, Bank Muamalat, through its 55 branches
and service centres never forgets to lend a helping hand to those
in need especially to deserving charities, orphanages and rural
religious schools. Every Ramadhan, Bank Muamalat will organise
special events to share the love and joy of celebrating the holy
month of Ramadhan and Aidil Fitri.
Besides the local scene, Bank Muamalat also tries to do its part
at the international level, and upon hearing of the plight and
suffering of the Palestine community, had organised a special fund
for them. The suffering of our brothers and sisters in Padang after
the disastrous earthquake also did not escape our attention and
Bank Muamalat was amongst the first to charter a plane and fly
into Padang with relief provisions.
059
Di Tempat Kerja
Bank Muamalat sentiasa komited dalam mencipta persekitaran kerja yang
lebih kondusif untuk kakitangannya dan untuk tujuan ini, Bank telah
berusaha memperbaiki bukan sahaja tahap keselesaan, malah aspek
estetika Bank untuk faedah kakitangannya. Sebagai sebahagian daripada
inisiatif ini, ia telah melabur untuk memperbaiki kawasan sepunya tertentu
yang dikongsi oleh para pekerja, seperti mengubah suai dan menaik taraf
kantin bagi menzahirkan persekitaran yang baru, moden, terang dan
ceria; menambah bilik mesyuarat yang selesa dan nyaman di tingkat yang
telah ditetapkan dan malah mereka bentuk semula ruang legarnya agar
lebih menyerlah dan moden.
Bagi mendorong kecemerlangan di kalangan kakitangan dan
menggalakkan semangat kerja berpasukan, program induksi serta latihan
membina pasukan terus menerus dikendalikan dengan bantuan Jabatan
Syariah kami sendiri. Akhirnya, sebagai sebahagian daripada program
pengekalan pekerja dan juga untuk menunjukkan penghargaan kepada
para pekerjanya, Bank Muamalat telah menghadiahkan sepuluh individu
yang layak dan telah lama berkhidmat serta pasangan mereka masingmasing dengan pakej Umrah istimewa.
Memperkaya Tempat Pasaran & Masyarakat
Sebagai sebuah bank Islam sepenuhnya, Bank Muamalat sentiasa komited
dalam membawa ke hadapan pengetahuan serta pemahaman terhadap
perbankan Islam kepada masyarakat awam. Sekali lagi Jabatan Syariah
telah mengetuai usaha ini, yakni bukan sahaja dalam memberi syarahan
dan ceramah ke serata pelusuk tanah air, malah dengan memberi khutbah
Jumaat kepada beberapa Majlis Agama Islam Negeri. Selain itu, program
tajaan seperti ‘Bersamamu’ dan ‘Forum Perdana’, serta tazkirah yang
disiarkan setiap malam pada bulan Ramadan di televisyen oleh Ustaz kami
sendiri, melengkapkan lagi inisiatif ini.
Selain di tanah air sendiri, Bank Muamalat juga cuba memainkan
peranannya di peringkat antarabangsa, dan apabila mendengarkan
nasib dan penderitaan yang ditanggung oleh masyarakat Palestin, kami
telah menganjurkan satu dana khas untuk mereka. Penderitaan saudarasaudara kita di Padang selepas dilanda bencana gempa bumi juga tidak
terlepas dari pandangan kami dan Bank Muamalat merupakan antara
yang pertama menyewa penerbangan khas dan terbang ke Padang
dengan membawa bekalan bantuan.
Program Masih Ada Yang Sayang di Kulim, Kedah.
Di peringkat masyarakat, Bank Muamalat, menerusi 55 buah cawangan
dan pusat perkhidmatannya, tidak pernah lupa untuk menghulurkan
bantuan kepada mereka yang memerlukan, khususnya kepada badan
amal, rumah anak yatim serta sekolah agama luar bandar yang benarbenar memerlukan. Setiap bulan Ramadan, Bank Muamalat akan
mengelolakan acara istimewa dengan pihak-pihak tersebut agar dapat
berkongsi kasih dan kegembiraan dalam meraikan bulan Ramadan yang
penuh keberkatan serta Aidil Fitri.
Penyerahan sumbangan kepada mangsa gempa bumi di
Padang, Sumatera.
060
061
HUMAN CAPITAL
MODAL INSAN
Strong leadership is a cornerstone of success for
any organisation. At Bank Muamalat, we are moving
towards a designed organisational model to foster
behaviours that lead to superior performance and
allow each employee to excel in whatever they do.
We are committed in ensuring our people reach their
full potential, achieve job satisfaction and maximise
their contribution. To achieve these objectives,
the Human Resource Division has embarked on
several initiatives in relation to enhance the overall
performance and productivity of Bank Muamalat.
Some of the major projects undertaken by the
Human Resource Division in 2009 are as follows:
Kami komited dalam memastikan warga kami
mencapai potensi mereka yang sepenuhnya,
mendapat kepuasan kerja dan memaksimumkan
sumbangan mereka. Untuk mencapai objektif ini,
Bahagian Sumber Manusia telah memulakan beberapa
inisiatif yang berkaitan dengan mempertingkatkan
keseluruhan prestasi dan produktiviti Bank Muamalat.
Sebahagian daripada projek utama yang dilaksanakan
oleh Bahagian Sumber Manusia pada tahun 2009
adalah seperti berikut:
Kepimpinan yang mantap merupakan asas kejayaan
kepada mana-mana organisasi. Di Bank Muamalat,
kami sedang berusaha ke arah membentuk suatu
model organisasi yang terancang bagi memupuk
perlakuan yang membawa kepada prestasi yang
hebat serta membolehkan setiap pekerja berjaya
dalam setiap apa yang mereka lakukan.
062
HUMAN CAPITAL
MODAL INSAN
1.
Review Of Performance Management System
It is evident that the presence of result oriented and
performance driven culture increases performance,
motivate individuals and teams and also increase
satisfaction and loyalty amongst employees and
customers. Therefore, a new Performance Management
System (PMS) was developed. It incorporates the
development of the new Corporate KPIs which
effectively link individual, unit, department and
divisional performance to the organisation’s goals
and desired results.
Sememangnya jelas bahawa kehadiran budaya
berorientasikan keputusan serta budaya yang didorong
prestasi akan meningkatkan prestasi, memberi motivasi
kepada individu serta pasukan dan turut meningkatkan
kepuasan serta kesetian di kalangan pekerja dan
pelanggan. Justeru itu, satu Sistem Pengurusan Prestasi
(PMS) yang baru telah dirangka. Ia menggabungkan
pembangunan KPI Korporat yang baru yang dapat
mengaitkan prestasi individu, unit, jabatan dan bahagian
secara berkesan kepada matlamat dan keputusan yang
diharapkan oleh organisasi.
The new PMS also incorporates the new Core and
Leadership competencies which establish the levels of
skill set and behavioural indicators for all staff positions.
These competencies are individual characteristics
which must be demonstrated to provide evidence
of superior and effective performance on the job
in terms of behaviours exhibited by a person with
those characteristics. The framework allowed us to
better measure employee performance as well as
build a foundation for our recruitment and talent
management programme.
PMS yang baru ini turut menggabungkan kecekapan Teras
dan Kepimpinan yang baru yang menetapkan tahap set
kemahiran dan petunjuk perlakuan untuk semua jawatan
kakitangan. Kecekapan ini merupakan ciri-ciri individu
yang perlu diperlihatkan bagi membuktikan prestasi yang
unggul dan berkesan dalam pekerjaan dari segi perlakuan
yang ditonjolkan oleh seseorang dengan ciri-ciri tersebut.
Rangka kerja ini membolehkan kami mengukur prestasi
pekerja dengan lebih baik di samping membina asas
untuk program pengambilan pekerja dan pengurusan
bakat kami.
Core Competencies define those things that the whole
organisation must be good at; if it is to be seen as
successful by its customers, owners and competitors.
It is evident that Core Competencies impact every
position in the company.
Kecekapan Teras ditakrifkan sebagai perkara-perkara yang
dapat dilakukan dengan baik oleh seluruh organisasi; jika
ia mahu dilihat sebagai berjaya oleh para pelanggan,
pemilik dan pesaingnya. Sememangnya jelas terbukti
bahawa Kecekapan Teras memberi kesan kepada setiap
jawatan di dalam syarikat.
Our Core Competencies are:
•
Adaptability
•
Acts with Integrity
•
Communication
•
Customer focus
•
Result Oriented
•
Teamwork
1.
Kepimpinan Rangkakerja
Kecekapan Teras kami adalah:
•
Keupayaan menyesuaikan diri
•
Bertindak dengan penuh kewibawaan
•
Komunikasi
•
Tumpuan terhadap pelanggan
•
Berorientasikan keputusan
•
Kerjasama berpasukan
063
2.
Leadership Competencies are defined and applied to
the required common skills, knowledge, experience
and attributes for all managerial positions.
Kecekapan Kepimpinan ditakrif dan diguna pakai untuk
kemahiran, pengetahuan, pengalaman serta sifat-sifat
umum yang diperlukan bagi semua jawatan pengurus.
Our Leadership Competencies are:
Kecekapan Kepimpinan kami adalah:
•
Vision
•
Wawasan
•
Leading by Example
•
Kepimpinan melalui teladan
•
Leading Others
•
Memimpin yang lain
•
Decisiveness
•
Ketegasan
Review of Remuneration Package
In realising our goals to inculcate a performance-driven
and result oriented culture in Bank Muamalat that
fosters innovation, open communication, motivates
staff and sustain a high performing workforce, we
initiated to review and improve our remuneration
package. The need was to develop a competitive
human capital compensation package that considers
the diverse needs of the different demographics,
workforce profile, market practices, internal equity as
well as supportive of the business requirements.
The review of the remuneration package was also to
ensure that the job leveling and grading mechanism
were in line with Bank Muamalat’s vision, mission and
supports the talent management program as well as
a career ladder development for both management
and professional work scope.
2.
Kajian Semula Pakej Imbuhan
Dalam merealisasi matlamat kami untuk memupuk
budaya yang didorong prestasi dan berorientasikan
keputusan di dalam Bank Muamalat yang menggalakkan
inovasi, komunikasi terbuka, memotivasi kakitangan
dan mengekalkan tenaga kerja berprestasi tinggi, kami
berusaha mengkaji semula serta memperbaiki pakej
imbuhan kami. Terdapat keperluan untuk membangunkan
suatu pakej pampasan modal insan yang kompetitif
yang mempertimbangkan keperluan yang pelbagai bagi
demografi yang berbeza, profil tenaga kerja, amalan
pasaran, ekuiti dalaman serta sokongan keperluan
perniagaan.
Kajian semula pakej imbuhan ini juga adalah untuk
memastikan bahawa mekanisme pengarasan dan
penggredan kerja adalah seiring dengan wawasan, misi
serta menyokong program pengurusan bakat Bank
Muamalat, di samping memajukan tingkat kerjaya bagi
kedua-dua pengurusan dan skop kerja profesional.
064
HUMAN CAPITAL
MODAL INSAN
3.
Talent Management Program and Succession
Planning
As the country’s talent pool for Islamic banking is
relatively limited and with the fast growing competition
from other financial institutions; both local and foreign
banks with their superior remuneration package,
we will continue to lose the edge in attracting and
retaining skillful and talented employees. Therefore,
it is crucial to have an effective talent management
program to develop and retain talented individuals for
long term business requirement. Succession planning
must also be in place not merely at management level
but also at the operating level to ensure business
continuity and operational efficiency.
To implement an effective talent management
program there is also a need to develop an effective
assessment centre. The objective of the assessment
centre is to ensure a clear and focused overview
in identifying capability, competency gaps and
developing individual development programs to
support Bank Muamalat’s operational and business
requirements.
4.
3.
Memandangkan kelompok bakat negara untuk perbankan
Islam secara relatifnya adalah terbatas dan dengan
persaingan yang giat berkembang daripada institusi
kewangan lain; baik bank di dalam mahupun di luar
negara, untuk bersaing dalam perniagaan kewangan
Islam bersama pakej imbuhan yang lebih hebat, kami
akan terus kehilangan kelebihan dalam menarik serta
mengekalkan pekerja yang berkemahiran dan berbakat.
Justeru itu, adalah penting untuk mempunyai suatu
program pengurusan bakat yang berkesan bagi
membangun dan mengekalkan individu yang berbakat
demi keperluan perniagaan jangka panjang. Perancangan
penggantian juga harus diwujudkan bukan sekadar di
peringkat pengurusan tetapi juga di peringkat operasi
bagi memastikan kesinambungan perniagaan dan
kecekapan operasi.
Untuk melaksanakan program pengurusan bakat yang
berkesan terdapat juga keperluan untuk membangunkan
suatu pusat penilaian yang berkesan. Objektif pusat
penilaian ini ialah untuk memastikan tinjauan yang jelas
serta fokus dalam mengenal pasti kemampuan, jurang
kecekapan serta membangunkan program pembangunan
individu bagi menyokong keperluan operasi dan
perniagaan Bank Muamalat.
Team Building
A Bank wide team building program was initiated in
2009. The objective was to create a dynamic working
environment where people work collaboratively with
others to achieve common goals and positive results
through cascading and instilling our new revised
Vision, Mission and Core Values together with the
Core and Leadership competencies. This initiative
is to facilitate team effectiveness through active
participation in ways that respect the needs and
contribution of others.
Program Pengurusan Bakat dan Perancangan
Penggantian
4.
Membina Pasukan
Suatu program membina pasukan di seluruh Bank telah
dimulakan pada 2009. Objektifnya ialah untuk mewujudkan
persekitaran kerja yang dinamik di mana orang melakukan
kerja secara muafakat dengan yang lain untuk mencapai
matlamat yang sama dan keputusan yang positif menerusi
pelataan dan menanam kesedaran terhadap Wawasan,
Misi dan Nilai Teras kami yang baru beserta dengan
kecekapan Teras dan Kepimpinan. Inisiatif ini ialah untuk
membantu keberkesanan pasukan menerusi penglibatan
yang aktif dengan cara menghormati keperluan dan
sumbangan orang lain.
065
INNOVATION IN INFORMATION TECHNOLOGY
INOVASI TEKNOLOGI MAKLUMAT
The IT strategic roadmap in Bank Muamalat serves to
enable sophisticated product development, better market
infrastructure, implementation of reliable techniques for
control of risks and help the financial intermediaries to
reach geographically distant and diversified markets.
This year Bank Muamalat’s IT Roadmap concentrates on
several strategic areas namely:
Persaingan yang kian bercambah, gerak kuasa pasaran serta
jangkaan kawal selia telah mendorong Bank Muamalat melabur
dalam teknologi terkini dan penjenamaan imej agar dapat
mengatasi ancaman persaingan, portfolio risiko serta mengekal
dan memperluaskan pangkalan pelanggannya.
•
Implementation of Muamalat Banking Solution
Tahun ini, Hala Tuju IT Bank Muamalat menumpukan kepada
beberapa bidang strategik, iaitu:
•
Hardware Refreshments and Network Upgrades
•
Pelaksanaan Muamalat Banking Solution
•
Expansion of Delivery Channels
•
•
Information Technology Governance and Security
Penggantian Semula Perkakasan dan Menaik Taraf
Rangkaian
•
Peluasan Saluran Penyampaian
•
Tadbir Urus dan Keselamatan Teknologi Maklumat
The growing competition, market forces and regulatory
expectations have led Bank Muamalat to invest in state-ofthe-art technology and image branding so as to meet the
threat of competition, risk portfolios as well as retain and
expand its customer base.
Hala tuju strategik IT dalam Bank Muamalat berperanan
mengupayakan pembangunan produk yang canggih,
infrastruktur pasaran yang lebih mantap, pelaksanaan teknik
yang andal bagi mengawal risiko dan membantu perantara
kewangan sampai ke pasaran yang jauh dari segi geografi
serta yang pelbagai.
066
INNOVATION IN INFORMATION TECHNOLOGY
INOVASI TEKNOLOGI MAKLUMAT
MBS is designated the heart and soul of Bank Muamalat as
it provides the platform for the bank’s current and future
business needs. It is a fully comprehensive integrated
Islamic banking solution which is recognised and certified
by AAIOFI (Accounting and Auditing Organisation for
Islamic Financial Institutions). This initiative was undertaken
to revamp the current banking systems and enhance
market intelligence and risk management capabilities.
MBS dianggap sebagai jantung dan nadi Bank Muamalat
kerana ia menyediakan landasan untuk keperluan semasa
dan masa hadapan perniagaan Bank Muamalat. Ia merupakan
penyelesaian perbankan Islam bersepadu yang komprehensif
dan diiktiraf serta diperakui oleh AAIOFI (Organisasi Perakaunan
dan Pengauditan untuk Institusi Kewangan Islam). Inisiatif
tersebut telah dilaksanakan untuk merombak sistem perbankan
semasa dan memantapkan lagi keupayaan kecerdasan pasaran
dan pengurusan risiko.
MBS will be fully operational in December 2010, thus
bringing in the following benefits to Bank Muamalat:
•
Ability to adapt to growth and change
•
Provide new products offerings to the clients
•
Improve customer services with better turnaround
time
•
Provide real-time information and reconciliation reports
for management
•
Single, reliable source of quality data
•
Increased efficiencies and effectiveness of banking
operations
•
Encourage a paperless working environment
Refreshments to IT Hardware and Communication
Network
As part of the branches image remodelling and MBS
infrastructure readiness initiative, Bank Muamalat
has completed its nationwide hardware refreshment/
replacement exercise encompassing more than 1,100
personal computers (PCs), Notebooks, Servers and
peripherals. On the networking front, the current topology
shall be replaced with the MPLS (Multiprotocol Label
Switching) technology which includes branches bandwidth
upgrades and WAN optimisation.
Expansion of Delivery Channels
As part of its strategy to improve the presence of Bank
Muamalat, and expand its reach to the customers,
Bank Muamalat has embarked on various initiatives to
strengthen and boost its delivery channels. Its ultimate goal
is to empower customers to perform banking transactions
electronically with peace of mind, anywhere and anytime.
Some of the ventures undertaken by Bank Muamalat are
MBS akan beroperasi sepenuhnya pada Disember 2010,
dan justeru itu akan membawa faedah berikut kepada Bank
Muamalat:
•
Kemampuan untuk membuat penyesuaian dengan
pertumbuhan dan perubahan
•
Menyediakan tawaran produk baru kepada pelanggan
•
Memantapkan perkhidmatan pelanggan dengan masa
pusing balik yang lebih baik
•
Memberikan maklumat dan laporan pelarasan dalam masa
nyata untuk pihak pengurusan
•
Sumber data berkualiti tunggal dan boleh dipercayai
•
Meningkatkan kecekapan dan keberkesanan operasi
perbankan
•
Menggalakkan persekitaran kerja tanpa kertas
Penggantian Semula Perkakasan dan Rangkaian
Komunikasi IT
Sebagai sebahagian daripada pemodelan semula imej cawangan
dan inisiatif penyediaan infrastruktur MBS, Bank Muamalat telah
menyempurnakan kerja-kerja penyegaran semula/penggantian
perkakasan di seluruh negara yang merangkumi lebih daripada
1,100 komputer peribadi (PC), Komputer Riba, Pelayan dan
perisian. Dari aspek rangkaian, topologi yang ada kini akan
digantikan dengan teknologi MPLS (Pensuisan Label Pelbagai
Protokol) yang melibatkan penaikan taraf lebar jalur cawangan
serta pengoptimuman WAN.
Peluasan Saluran Penyampaian
Sebagai sebahagian daripada strategi untuk memantapkan lagi
kewujudan Bank Muamalat dan memperluaskan capaiannya
kepada pelanggan, Bank Muamalat telah melaksanakan
pelbagai inisiatif untuk memperkukuh dan merangsang
saluran penghantarannya. Matlamat akhirnya ialah untuk
memperkasakan pelanggan melakukan urus niaga perbankan
067
the e-Muamalat which is an electronic kiosk located at
selected branches and offsite premises, and i-muamalat
which is a banking facility performed via the internet.
e-Muamalat
The e-Muamalat concept provides customers with round
the clock banking transactions via the Automated Teller
Machine (ATM), Cash Deposit Machine (CDM) and Cheque
Deposit Terminal.
There are over 100 ATMs which have been installed in
most branches and selected off-site premises. It is part
of the MEPS network providing and creating seamless
interbank e-payment services.
Internet Banking: i-Muamalat
i-Muamalat is translated as
•
i – Islamic, internet, interactive and a sense of
belonging.
•
Muamalat – the relationship between mankind specific
to economic transactions.
The website: www.i-muamalat.com.my.
i-Muamalat provides a fast, secure and convenient way
of performing common banking transactions over the
internet. Bank Muamalat can now provide better and more
efficient services to its customers anywhere and anytime
via the internet.
Bank Muamalat has put emphasis on intensifying its efforts
in prevention, detection and response against internal
and external threats. Continuous reviews of IT governance
framework and execution of preventive and corrective
measures are in place to safeguard Bank Muamalat’s
electronic data assets and uphold regulatory compliances.
e-Muamalat
Konsep e-Muamalat menyediakan urus niaga perbankan buat
para pelanggan menerusi Mesin Juruwang Automatik (ATM),
Mesin Deposit Tunai (CDM) serta Terminal Deposit Cek.
Terdapat lebih 100 ATM yang telah dipasang di kebanyakan
cawangan dan di premis luar tapak terpilih. Ia adalah
sebahagian rangkaian MEPS yang menyedia dan menghasilkan
khidmat e-pembayaran antara bank tanpa kelim.
Perbankan Internet: i-Muamalat
i-Muamalat bermaksud
•
i – menandakan Islam, internet, interaktif serta rasa
kekitaan
•
Muamalat – menunjukkan hubungan antara manusia yang
mengkhusus kepada urus niaga ekonomi.
Laman web: www.i-muamalat.com.my
i-Muamalat menyediakan cara yang pantas, selamat dan mudah
untuk melakukan urus niaga perbankan yang biasa melalui
internet. Kini, Bank Muamalat dapat memberikan perkhidmatan
yang lebih baik serta lebih cekap kepada para pelanggannya di
mana sahaja dan pada bila-bila masa menerusi internet.
Tadbir Urus dan Keselamatan Teknologi Maklumat
Bank Muamalat memberi penekanan kepada memperhebatkan
usahanya dalam mencegah, mengesan dan bertindak balas
terhadap ancaman dalaman dan luaran. Kajian berterusan
terhadap rangka kerja tadbir urus IT serta pelaksanaan langkahlangkah pencegahan dan pembetulan telahpun tersedia
untuk melindungi aset data elektronik Bank Muamalat serta
mempertahankan pematuhan terhadap kawal selia.
Information Technology Governance and Security
secara elektronik dengan rasa selamat dan senang, di mana
sahaja dan pada bila-bila masa. Sebahagian daripada usaha
yang dijalankan oleh Bank Muamalat ialah e-Muamalat yang
merupakan kios elektronik yang terletak di cawangan-cawangan
terpilih serta premis luar tapak, serta i-muamalat, iaitu
kemudahan perbankan yang dilakukan menerusi internet.
068
EVENTS 2009/2010
ACARA 2009/2010
‘09 February/Februari – July/Julai
17
February/Februari
Majlis Tandatangan: Pelaksanaan Penyelesaian Perbankan Muamalat (MBS)
di antara Bank Muamalat & PATH Solutions
Path Solutions KSCC, sebuah syarikat penyelesaian IT daripada Kuwait telah
dilantik untuk melaksanakan sistem perbankan teras Bank Muamalat, iaitu MBS.
Sistem perbankan teras ini akan memantapkan lagi operasi perbankan secara
keseluruhan.
Signing Ceremony: Kafalah Scheme
between Bank Muamalat & SME Bank
Bank Muamalat entered into an agreement
with SME Bank to execute the Kafalah
Scheme. The objective of the scheme is
to provide customers with various Islamic
financing facilities that are not available in
SME Bank. It is also to assist the public in
obtaining appropriate funding and other
assistance in Islamic Trade Financing.
9
May/Mei
Signing Ceremony: Implementation
of Muamalat Banking Solution (MBS)
between Bank Muamalat & PATH
Solutions
Path Solutions KSCC, an IT solutions
company from Kuwait was appointed to
implement Bank Muamalat’s core banking
system, namely MBS. The core banking
system will improve the overall banking
operations.
Futsal with Media
‘Futsal with Media’ was held at
Ampang Sports Planet, KL this
year. A highly anticipated annual
activity that fosters close ties with
the media was again well received
and representatives from the media
included Bernama, NST, KOSMO,
TV3, RTM, Star and Utusan. Attractive
prizes were offered and the overall
champion this year went to Berita
Harian.
27
April/April
Majlis Tanda Tangan: Skim Kafalah di antara Bank Muamalat & SME Bank
Bank Muamalat telah menandatangani perjanjian dengan SME Bank untuk
melaksanakan Skim Kafalah. Objektif skim ini ialah untuk menyediakan para
pelanggan dengan pelbagai kemudahan pembiayaan Islam yang tidak terdapat di
SME Bank. Ia juga untuk membantu masyarakat awam mendapatkan pembiayaan
yang bersesuaian serta bantuan lain dalam Pembiayaan Perdagangan Islam.
Futsal bersama Media
‘Futsal bersama Media’ telah
diadakan di Planet Sukan Ampang,
KL pada tahun ini. Acara tahunan
yang amat dinanti-nantikan dan
memupuk hubungan erat dengan
pihak media ini sekali lagi mendapat
sambutan baik dan wakil-wakil
media yang hadir termasuklah dari
Bernama, NST, KOSMO, TV3, RTM,
Star serta Utusan. Hadiah-hadiah
menarik turut ditawarkan dan juara
keseluruhan tahun ini disandang
oleh Berita Harian.
069
21
May/Mei
MoU between DRB Hicom, Bank
Muamalat & KKPMB
Bank Muamalat, DRB-Hicom and
Konsortium Koperasi Pengguna
Malaysia Berhad (KKPMB) entered
into an agreement which allows
Bank Muamalat to offer a vehicle
financing scheme to the members
of KKPMB.
Employee Care Program, launch of ICP
& Website
In conjunction with Bank Muamalat’s
10th Anniversary, a ceremony was held to
announce the winners of the ‘Employee
Care Program’. Among the reasons; to
enhance staff commitment and loyalty, to
boost staff morale and to show appreciation
to loyal staff and outstanding performers.
10 fortunate staffs and their spouses were
awarded with a fully sponsored trip to
perform their Umrah.
22
July/Julai
Concurrently, the Internal Communication
Portal (ICP) and Bank Muamalat’s corporate
website were also launched. The ICP is
accessible to all Bank Muamalat’s staff and
is an important means of communicating
the latest news, events and activities of
Bank Muamalat to each of its members.
Bank Muamalat’s website on the other
hand was revamped with a new look and
feel in line with the aspirations of the new
management.
Program Keprihatinan Pekerja, pelancaran ICP & Laman Sesawang
Bersempena Ulang Tahun ke-10 Bank Muamalat, suatu upacara telah diadakan
untuk mengumumkan pemenang ‘Program Keprihatinan Pekerja’. Antara sebabnya;
untuk meningkatkan iltizam serta kesetiaan kakitangan, untuk merangsang
semangat kakitangan dan menunjukkan penghargaan kepada kakitangan yang
setia dan mereka yang menonjol dari segi prestasi. 10 kakitangan bertuah
serta pasangan mereka telah dihadiahkan perjalanan mengerjakan umrah yang
dibiayai sepenuhnya.
Pada masa yang sama, Portal Komunikasi Dalaman (ICP) serta laman sesawang
korporat Bank Muamalat turut dilancarkan. ICP ini boleh diakses oleh semua
kakitangan Bank Muamalat dan merupakan saluran penting untuk memaklumkan
tentang berita, acara dan aktiviti Bank Muamalat yang terkini kepada setiap
ahlinya. Di samping itu, laman sesawang Bank Muamalat telah dirombak dengan
penampilan dan pendekatan baru seiring dengan aspirasi pihak pengurusan
baru.
MoU antara DRB-Hicom, Bank
Muamalat & KKPMB
Bank Muamalat, DRB-Hicom serta
Konsortium Koperasi Pengguna
Malaysia Berhad (KKPMB) telah
menandatangani perjanjian di mana
ia membolehkan Bank Muamalat
menawarkan skim pembiayaan
kenderaan kepada para ahli KKPMB.
070
EVENTS 2009/2010
ACARA 2009/2010
24
8
July/Julai
August/Ogos
Program Ceria Tetamu
Program Ceria Tetamu (PCT) was launched at Bank
Muamalat’s Bandar Baru Bangi branch on 24 July 2009
by Y. Bhg. Dato’ Haji Mohd Redza Shah Abdul Wahid. The
main objective of PCT is to create a customer friendly
service friendly environment within Bank Muamalat.
Corporate Golf
Bank Muamalat’s highly popular annual event Corporate
Golf was held at Kota Permai Golf & Country Club, Kota
Kemuning, Shah Alam and was graced by many corporate
figures and esteemed clientele of Bank Muamalat.
Program Ceria Tetamu
Program Ceria Tetamu (PCT) telah dilancarkan di cawangan
Bandar Baru Bangi Bank Muamalat pada 24 Julai 2009 oleh
Y. Bhg. Dato’ Haji Mohd Redza Shah Abdul Wahid. Objektif
utama PCT ialah untuk mewujudkan perkhidmatan mesra
pelanggan berlatarkan persekitaran yang mesra di dalam
Bank Muamalat.
Golf Korporat
Acara tahunan Bank Muamalat yang amat popular, iaitu
Golf Korporat telah diadakan di Kota Permai Golf & Country
Club, Kota Kemuning, Shah Alam dan telah dihadiri oleh
ramai warga korporat serta pelanggan Bank Muamalat
yang sangat dihormati.
15
August/Ogos
Golf Muhibbah Perkhidmatan Anggota Tentera
Another annual tradition, ‘Golf Muhibbah Perkhidmatan Anggota Tentera’ was held
on 15 August 2009 not just build a better rapport with Anggota Tentera Malaysia
(ATM), but more importantly, to demonstrate Bank Muamalat’s appreciation of the
long standing associations with the country’s armed forces.
Golf Muhibah Perkhidmatan Anggota Tentera
Satu lagi acara tradisi tahunan, ‘Golf Muhibah Perkhidmatan Anggota Tentera’ telah diadakan pada 15 Ogos 2009 yang
mana ia bukan sahaja bertujuan membina hubungan yang lebih baik dengan Anggota Tentera Malaysia (ATM), namun
lebih penting lagi, untuk memperlihatkan penghargaan Bank Muamalat terhadap hubungan yang sekian lama terjalin
dengan angkatan tentera negara.
071
17
September/
September
Majlis Berbuka Puasa Seksyen Hal
Ehwal Semasa RTM bersama anak
Yatim
60 orphans and underprivileged
children were celebrated in a ‘Majlis
Berbuka Puasa Seksyen Hal Ehwal
Semasa RTM’. Bank Muamalat cosponsored the event which was
held at Laman Seni, Wisma TV,
Angkasapuri, Kuala Lumpur.
30
September/September
Majlis Mesra Aidilfitri
A ‘Majlis Mesra Aidilfitri’ was held at Bank
Muamalat’s head office involving staff from
all departments including Jalan Melaka
branch. The ‘Best Stall’ competition was won
by the Human Resources Department.
Majlis Mesra Aidilfitri
‘Majlis Mesra Aidilfitri’ telah berlangsung di ibu pejabat Bank Muamalat yang
melibatkan kakitangan daripada semua jabatan, termasuk cawangan Jalan Melaka.
Pertandingan ‘Gerai Terbaik’ telah dimenangi oleh Jabatan Sumber Manusia.
19
October/Oktober
Pelancaran Rasmi Kempen Bonanza
Bank Muamalat telah melancarkan Kempen Bonanza Ulang Tahun ke-10
Muamalat 2009 di Pusat Membeli-belah Alamanda, Putrajaya. Kempen Bonanza
Ulang Tahun ke-10 Muamalat 2009 ini telah berlangsung selama enam bulan
bersempena sambutan ulang tahun ke-10 Bank Muamalat. Kempen Bonanza ini,
dengan slogan ‘Sesiapa Sahaja Boleh Jadi Pemenang’ merupakan salah satu cara
Bank Muamalat memberi ganjaran kepada pelanggan setianya.
Majlis Berbuka Puasa Seksyen Hal
Ehwal Semasa RTM Bersama Anak
Yatim
60 anak yatim serta anak-anak yang
kurang bernasib baik telah diraikan
pada ‘Majlis Berbuka Puasa Seksyen
Hal Ehwal Semasa RTM’. Bank
Muamalat menjadi penaja bersama
acara tersebut yang telah diadakan di
Laman Seni, Wisma TV, Angkasapuri,
Kuala Lumpur.
Bonanza Campaign Official Launch
Bank Muamalat launched its Muamalat
10th Anniversary Bonanza Drive 2009
campaign on 19 October 2009 at Alamanda
Shopping Mall, Putrajaya. The Muamalat
10th Anniversary Bonanza Drive 2009
was held for a duration of six months in
conjunction with Bank Muamalat’s 10th
year anniversary celebration. This Bonanza
campaign, with the tagline ‘Anyone Can Be
a Winner’, was one of the many ways Bank
Muamalat rewarded its loyal customers.
072
EVENTS 2009/2010
ACARA 2009/2010
30
3
October/
Oktober
November/
November
Opening of Glenmarie Branch
The opening of Bank Muamalat’s 52nd
branch at Glenmarie, Shah Alam was
officiated by Y. Bhg. Dato’ Seri Haji Mohd
Khamil Jamil, Group Managing Director
of DRB-HICOM Berhad.
Anugerah Citra Wangsa
Bank Muamalat emerged champion in the banking language under the Islamic
banking category in an assessment made on 11 Islamic banks in conjunction
with the National Language Month and Language and Arts Festival 2009.
The evaluation, made by a committee under the supervision of Dewan Bahasa
dan Pustaka and Bank Negara, Malaysia reviewed the usage of the National
Language in daily communications by banks in public or internal. The
review was made on the extent of the National Language usage in publicity
materials such as leaflets, annual reports, text of speeches, signage, websites,
and advertisements in daily banking transactions with customers.
Pembukaan Cawangan Glenmarie
Pembukaan cawangan Bank Muamalat
yang ke-52 di Glenmarie, Shah Alam
telah dirasmikan oleh Y. Bhg. Dato’
Seri Haji Mohd Khamil Jamil, Pengarah
Urusan Kumpulan DRB-HICOM Berhad.
2-6
November/
November
Anugerah Citra Wangsa
Bank Muamalat muncul sebagai juara dalam bahasa perbankan di bawah
kategori perbankan Islam menerusi penilaian yang dibuat ke atas 11 buah
bank Islam bersempena dengan Bulan Bahasa Kebangsaan serta Festival
Bahasa dan Sastera 2009.
Penilaian tersebut yang dibuat oleh sebuah jawatankuasa di bawah penyeliaan
Dewan Bahasa dan Pustaka serta Bank Negara Malaysia telah mengkaji
penggunaan Bahasa Kebangsaan dalam komunikasi harian bank secara awam
ataupun dalaman. Kajian dibuat berdasarkan tahap penggunaan Bahasa
Kebangsaan dalam bahan-bahan publisitinya, seperti risalah, laporan tahunan,
teks ucapan, papan tanda, laman sesawang serta iklan dalam urus niaga
perbankan harian dengan para pelanggan.
KLIFF
Bank Muamalat was the Platinum Sponsor for the Kuala Lumpur Islamic Finance
Forum 2009 (KLIFF 2009) which was held at Nikko Hotel. This prestigious forum was
officially launched by YAB Dato’ Sri Mohd Najib Tun Abdul Razak. Bank Muamalat
also hosted the KLIFF Islamic Finance Awards Dinner.
KLIFF
Bank Muamalat merupakan Penaja Platinum untuk Forum Kewangan Islam Kuala
Lumpur 2009 (KLIFF 2009) yang telah diadakan di Hotel Nikko. Forum yang amat
berprestij ini telah dirasmikan oleh YAB Dato’ Sri Mohd Najib Tun Abdul Razak. Bank
Muamalat turut menjadi hos bagi Majlis Makan Malam Anugerah Kewangan Islam
KLIFF.
‘10February/Februari –
12
December/
Disember
Opening of Pekan Branch,
Pahang
Bank Muamalat’s 53rd branch
in Pekan, Pahang was officiated
by YAB Datuk Sri Mohd Najib
Tun Abdul Razak together with
BeeSTAR-i , Bank Muamalat’s new
Savings Account for children aged
18 and below.
073
March/Mac
20
February/Februari
Masih Ada Yang Sayang - Perasmian
bangunan baru Madrasah Ahmadiah
Addiniah, Sik, Kedah
Bank Muamalat through its Tabung Mawaddah
donated RM60,000.00 to Pondok Pengajian
Madrasah Ahmadiah Addiniah Al-Islamiah
for much needed repair and upgrading of
existing structures as well as construction of
new buildings.
Masih Ada Yang Sayang – Perasmian Bangunan Baru Madrasah Ahmadiah
Addiniah, Sik, Kedah
Bank Muamalat, menerusi Tabung Mawaddahnya telah menyumbang sebanyak
RM60,000.00 kepada Pondok Pengajian Madrasah Ahmadiah Addiniah Al-Islamiah
yang mana bangunan serta struktur madrasah ini amat memerlukan pembaikan dan
dinaik taraf serta pembinaan bangunan baru.
5
March/Mac
Visit- UiTM students, Perlis Branch
79 students from Universiti Teknologi Mara (UiTM), Arau branch paid a visit to Bank
Muamalat on 5 March 2009. A talk was given on Bank Muamalat’s products and
services by representatives of Bank Muamalat from various departments.
Lawatan Pelajar UiTM, Cawangan Perlis
Seramai 79 pelajar daripada Universiti Teknologi MARA (UiTM), cawangan Arau,
telah membuat lawatan ke Bank Muamalat pada 5 Mac 2009. Suatu taklimat telah
diberikan berkenaan produk serta perkhidmatan Bank Muamalat oleh wakil Bank
Muamalat daripada pelbagai jabatan.
Pembukaan Cawangan Pekan,
Pahang
Cawangan Bank Muamalat yang
ke-53 di Pekan, Pahang telah
dirasmikan oleh YAB Datuk Sri
Mohd Najib Tun Abdul Razak
berserta BeeSTAR-i, iaitu Akaun
Simpanan Bank Muamalat yang
baru untuk kanak-kanak berusia
18 tahun dan ke bawah.
074
EVENTS 2009/2010
ACARA 2009/2010
9
March/Mac
Karnival bersama KOPUTRA
Koperasi Pelaburan Kakitangan Bank
Muamalat Malaysia Berhad (KOPUTRA)
held a carnival in order to attract new
members as well as to promote its new
products. The three day carnival was
officiated by Bank Muamalat’s CEO,
Y. Bhg. Dato’ Mohd Redza Shah Abdul
Wahid.
16
March/Mac
MoU-Bank Muamalat, Columbia Asia & Bank Rakyat
Bank Muamalat Malaysia Berhad (as the Lead Arranger) and Bank Kerjasama
Rakyat Malaysia Berhad (as the Co-Arranger), signed a RM250.0 million
Syndicated Financing deal based on the Islamic principle of Ijarah Muntahiah
Bitamlik to finance six hospitals in Malaysia owned by Columbia Asia Sdn
Bhd.
Karnival bersama KOPUTRA
Koperasi Pelaburan Kakitangan Bank
Muamalat Malaysia Berhad (KOPUTRA)
telah mengadakan karnival untuk
menarik ahli-ahli baru di samping
mempromosi produk barunya. Karnival
tiga hari ini telah dirasmikan oleh CEO
Bank Muamalat, Y. Bhg. Dato’ Mohd
Redza Shah Abdul Wahid.
Three of the hospitals, located in Puchong, Taiping and Nusajaya are in
operation whilst another three of the hospitals, located in Bukit Rimau,
Balakong and Setapak, are under construction and scheduled to be opened
in various stages from July 2010 to early next year. Columbia Asia plans to
expand in order to reach out to the average citizens
MoU Bank Muamalat, Columbia Asia & Bank Rakyat
Bank Muamalat Malaysia Berhad (sebagai Pengatur Utama) dan Bank Kerjasama
Rakyat Malaysia Berhad (sebagai Pengatur Bersama), telah menandatangani
perjanjian Pembiayaan Bersindiket bernilai RM250 juta berdasarkan prinsip
Islam Ijarah Muntahiah Bitamlik bagi membiayai enam hospital di Malaysia
yang dimiliki oleh Columbia Asia Sdn Bhd.
Tiga daripada hospital tersebut yang terletak di Puchong, Taiping dan
Nusajaya sedang beroperasi manakala tiga buah hospital lagi yang terletak
di Bukit Rimau, Balakong dan Setapak sedang dalam pembinaan dan dijadual
akan dibuka dalam jangka masa berlainan bermula dari Julai 2010 sehingga
awal tahun depan. Columbia Asia merancang untuk berkembang agar dapat
mendekati warga yang bertaraf sederhana.
075
18
19-21
March/Mac
March/Mac
Visit - INCEIF’s Chartered Islamic Finance Professional
(CIFP) students
A briefing to students from the International Centre for
Education in Islamic Finance (INCEIF) wasconducted by Tuan
Haji Azalan Hamzah, Head of Muamalat Academy Section
and was followed with another session performed by Yang
Berusaha Ustaz Haji Azizi Che Seman and Yang Mulia Ustaz
Engku Ahmad Fadzil Engku Ali, Bank Muamalat’s Shariah
Committee members. A number of 20 students and two
Faculty members also visited Jalan Melaka Branch. The visit
is essential for the students in order to expose the students
to the industry.
3rd Bumiputera Property Exhibition 2010 (BPEX 2010)
Bank Muamalat had from 31 January 2010 to 1 February
2010 participated in the third Bumiputera Property
Exhibition (BPEX 2010) which is a noteworthy property
event in Klang Valley.
Kunjungan Pelajar Profesional Kewangan Islam
Berkanun (CIFP) dari INCEIF
Suatu taklimat untuk pelajar daripada Pusat Pendidikan
Kewangan Islam Antarabangsa (INCEIF) telah diberikan
oleh Tuan Haji Azalan Hamzah, Ketua Bahagian Akademi
Muamalat dan ia diikuti oleh satu lagi sesi yang dikendalikan
oleh yang Berusaha Ustaz Haji Azizi Che Seman dan Yang
Mulia Ustaz Engku Ahmad Fadzil Engku Ali, iaitu anggota
Jawatankuasa Syariah Bank Muamalat. Sejumlah 20 pelajar
serta dua ahli Fakulti turut melawat Cawangan Jalan
Melaka. Lawatan ini penting buat para pelajar kerana ia
memberi mereka pendedahan kepada industri.
Pameran Hartanah Bumiputera 2010 (BPEX 2010) yang
ke-3
Dari 31 Januari 2010 sehingga 1 Februari 2010, Bank
Muamalat telah mengambil bahagian dalam Pameran
Hartanah Bumiputera (BPEX 2010) yang ketiga, iaitu acara
hartanah yang penting di Lembah Klang.
March/Mac
Penyertaan Bank Muamalat adalah dengan matlmat
menyokong perniagaan gadai janjinya, di mana
sumbangannya menerusi segmen pasaran primer dan
sekunder adalah penting kepada pertumbuhan portfolio
pembiayaan pengguna Bank Muamalat.
Soft Launch: i-muamalat internet banking
The much awaited and highly anticipated internet banking platform, i-muamalat
was launched by Y. Bhg. Dato’ Mohd Redza Shah Abdul Wahid and in conjunction
with the launch, a prize giving ceremony was held for En. Sulaiman Sahim, winner
of the ‘Internet Naming Contest’.
Pelancaran Kecil-kecilan: Perbankan Internet i-Muamalat
i-Muamalat, iaitu platform perbankan internet yang telah dijangka dan amat dinantinantikan telahpun dilancarkan oleh Y. Bhg. Dato’ Mohd Redza Shah Abdul Wahid dan
bersempena pelancaran tersebut, satu majlis penyampaian hadiah telah diadakan
untuk En. Sulaiman Sahim, iaitu pemenang ‘Peraduan Menamakan Internet’.
30
Bank Muamalat’s participation was with the view towards
supporting its mortgage business wherein its contribution
via primary and secondary market segments is significant to
the growth of Muamalat’s consumer financing portfolios.
076
FINANCIAL STATEMENTS
PENYATA KEWANGAN
077
Directors’ Report
160
Laporan Pengarah
082
Statement by Directors
165
Penyata Pengarah
082
Statutory Declaration
165
Akuan Berkanun
083
Report of the Shariah Committee
166
Laporan Jawatankuasa Syariah
084
Independent Auditors’ Report
167
Laporan Juruaudit Bebas
086
Balance Sheets
169
Lembaran Imbangan
087
Income Statements
170
Penyata Pendapatan
088
Consolidated Statement of Changes in
Equity
171
Penyata Perubahan Ekuiti yang Disatukan
089
Statement of Changes in Equity
172
Penyata Perubahan Ekuiti
090
Cash Flow Statements
173
Penyata Aliran Tunai
092
Notes to the Financial Statements
175
Nota kepada Penyata Kewangan
077
DIRECTORS’ REPORT
The directors of the Bank Muamalat Malaysia Berhad have pleasure in submitting their report together with the audited
financial statements of the Group and the Bank for the financial period ended 31 March 2010.
Principal activities
The principal activities of the Bank are Islamic banking business and related financial services.
The principal activities of the subsidiaries are as disclosed in Note 12 to the financial statements.
There have been no significant changes in these activities during the financial period.
Change in financial year end
The Group and the Bank has changed its financial year end from 31 December 2009 to 31 March 2010, in order to coincide
with the financial year end of its holding company, DRB-HICOM Berhad.
Results
Profit for the period
Group
RM’000
Bank
RM’000
98,834
97,528
There were no material transfers to or from reserves or provisions during the financial period other than as disclosed in the
financial statements.
In the opinion of the directors, the results of the operations of the Group and the Bank during the financial period were not
substantially affected by any item, transaction or event of a material and unusual nature.
Dividend
Directors
The names of the directors of the Bank in office since the date of the last report and at the date of this report are:
Tan Sri Dato’ Dr. Mohd Munir Abdul Majid
Haji Ismail Ibrahim
Datin Azizah Mohd. Jaafar
(appointed on 1 March 2009)
(appointed on 16 September 2009)
No dividends has been paid or declared by the company since the end of the previous financial year. The directors do not
recommend the payment of any dividend in respect of the current financial period.
078
DIRECTORS’ REPORT

Directors’ interests
According to the Register of Directors’ Shareholdings, the interests of directors in office at the end of the financial period in
shares in the Bank and its related corporations are as follows:
Number of ordinary shares of RM1.00 each
As at
As at
1.1.2009
Acquired
Disposal
31.3.2010
Interest in Etika Strategi Sdn Bhd, ultimate holding company:
30,000
–
–
30,000
–
8,500
–
8,500
Interest in DRB-HICOM Berhad, holding company:
None of the other directors who held office at the end of the financial period had, according to the register required to be
kept under Section 134 of the Companies Act, 1965, an interest in shares of the Bank or its related corporations during the
financial period.
Directors’ benefits
Neither at the end of the financial period, nor at any time during that period, did there subsist any arrangement to which
the Bank was a party, whereby directors might acquire benefits by means of the acquisition of shares in, or debentures of
the Bank or any other body corporate.
Since the end of the previous financial year, no director has received or become entitled to receive a benefit (other than
benefits included in the aggregate amount of emoluments received or due and receivable by the directors or the fixed salary
of a full-time employee of the Bank as shown in Note 28 to the financial statements) by reason of a contract made by the
Bank or a related corporation with any director or with a firm of which he is a member, or with a company in which he has
a substantial financial interest, except for certain directors who received remuneration from a subsidiary company of the
immediate holding company.
Issue of shares
During the financial year, the Bank increased its issued and paid up ordinary share capital from RM397,274,549 to
RM1,000,000,000 by way of:
(i)
the issuance of 500,000,000 ordinary shares of RM1 each through a private placement at par for cash, for working capital
purposes; and
(ii) conversion of 102,725,451 Musharakah Irredeemable Non-Cumulative Convertible Preference shares of RM1 each to
102,725,451 ordinary shares of RM1 each.
The new ordinary shares issued during the period ranked pari passu in all respects with the existing ordinary shares of the
Bank.
079
Other statutory information
(a) Before the income statement and balance sheet of the Group and the Bank were made out, the directors took reasonable
steps:
(i)
to ascertain that proper action had been taken in relation to the writing off of bad financing and the making of
allowance for doubtful financing and have satisfied themselves that all known bad financing had been written off
and that adequate allowance had been made for bad and doubtful financing; and
(ii) to ensure that any current assets which were unlikely to realise their value as shown in the accounting records in
the ordinary course of business had been written down to an amount which they might be expected to realise.
(b) As at the date of this report, the directors are not aware of any circumstances which would render:
(i)
the amount written off for bad financing, or the amount of the allowance for bad and doubtful financing in the
financial statements of the Group and of the Bank inadequate to any substantial extent; and
(ii) the value attributed to current assets in the financial statements of the Group and of the Bank misleading.
(c) As at the date of this report, the directors are not aware of any circumstances which have arisen which would render
adherence to the existing method of valuation of assets or liabilities of the Group and of the Bank misleading or
inappropriate.
(d) As at the date of this report, the directors are not aware of any circumstances not otherwise dealt with in this report or
financial statements of the Group and of the Bank which would render any amount stated in the financial statements
misleading.
(e) As at the date of this report, there does not exist:
(i)
any charge on the assets of the Group or of the Bank which has arisen since the end of the financial period which
secures the liabilities of any other person; or
(ii) any contingent liability of the Group and of the Bank which has arisen since the end of the financial period.
(f)
In the opinion of the directors:
(i)
(ii) no item, transaction or event of a material and unusual nature has arisen in the interval between the end of the
financial period and the date of this report which is likely to affect substantially the results of the operations of the
Group and of the Bank for the financial period in which this report is made.
Business review 2009/2010
The Group registered a profit before tax and zakat of RM142.0 million for the fifteen months period ended 31 March
2010, higher by 222.4% in contrast to the profit recorded in the prior corresponding period in 2008 amounting to RM44.1
million. The increase in profit was mainly due to significant improvements in allowance for losses on financing and income
attributable to depositors.
Total assets of the Group grew in the fifteen months period to RM16.7 billion as compared to RM14.4 billion last year. The
increase was mainly due to an increase in amount of securities held.
no contingent or other liability has become enforceable or is likely to become enforceable within the period of
twelve months after the end of the financial period which will or may affect the ability of the Group or of the Bank
to meet their obligations when they fall due; and
080
DIRECTORS’ REPORT

Prospects 2010/2011
A recovery from the global financial crisis that emerged in 2008 appears well under way with business activities, especially,
industrial production regaining its momentum amidst the strengthening demand and trade.
The enhanced macro landscape augurs positively for the health of the financial sector, which remained resilient despite the
contraction in Gross Domestic Product (GDP) in 2009. National GDP declined by 1.7% in the year under review, registering
its first fall since 1998.
The Islamic banking industry stayed robust throughout the recession in 2009 where total assets continued to have doubledigit growth. Significantly, sustained real economic recovery should continue to place the Islamic banking industry in buoyant
mode, offering Bank Muamalat Malaysia Berhad greater depth and reach.
Rating by external rating agencies
Details of the Bank’s ratings are as follows:
Rating Agency
Date
Rating Agency Malaysia Berhad
29 April 2010
Classification
Received
Long term
Short term
Subordinated Bond
Outlook
A2
P1
A3
Stable
Disclosure of shariah committee
The Bank’s business activities are subject to the Shariah compliance and conformation by the Shariah Committee consisting
of 5 members appointed by the Board for a 2-year term. The duties and responsibilities of the Shariah Committee were
governed by the Guideline on The Governance of Shariah Committee for the Islamic Financial Institutions (BNM/GPS 1) issued
by the Bank Negara Malaysia (BNM). The duties and responsibilities of the Shariah Committee are as follow:
(a) To advise the Board on Shariah matters in order to ensure that the business operations of the Bank comply with Shariah
principles at all times.
(b) To endorse and validate all the products, relevant legal documentations, Standard Operating Procedures (SOP), and
marketing advertisements.
(c) To assist related parties on Shariah matters for advice upon request.
(d) To advise the Bank to consult Shariah Advisory Council (SAC), BNM on any matters which have not been resolved or
endorsed by the SAC, BNM.
(e) To provide written Shariah opinion.
(f)
To assist the SAC, BNM on reference for advice by providing relevant Shariah jurisprudential literature from the
established sources.
Zakat obligations
The Bank only pays zakat on its business. The Bank does not pay zakat on behalf of the shareholders or depositors.
081
Auditors
The auditors, Ernst & Young, have indicated their willingness to continue in office.
Signed on behalf of the Board in accordance with a resolution of the directors dated 21 May 2010.
Kuala Lumpur, Malaysia
082
Statement by directors
Pursuant to Section 169(15) of the Companies Act, 1965
We, Tan Sri Dato’ Dr. Mohd Munir Abdul Majid and Dato’ Haji Mohd Redza Shah Abdul Wahid, being two of the directors of
Bank Muamalat Malaysia Berhad, do hereby state that, in the opinion of the directors, the accompanying financial statements
set out on pages 086 to 159 are drawn up in accordance with Financial Reporting Standards in Malaysia as modified by Bank
Negara Malaysia Guidelines and Shariah principles and Companies Act, 1965 in Malaysia, so as to give a true and fair view of
the financial position of the Group and of the Bank as at 31 March 2010 and of the financial performance and the cash flows
of the Group and of the Bank for the period then ended.
Signed on behalf of the Board in accordance with a resolution of the directors dated 21 May 2010.
Statutory declaration
Pursuant to Section 169(16) of the Companies Act, 1965
I, PeerMohamed Ibramsha being the officer primarily responsible for the financial management of Bank Muamalat Malaysia
Berhad, do solemnly and sincerely declare that the accompanying financial statements set out on pages 086 to 159 are in
my opinion, correct and I make this solemn declaration conscientiously believing the same to be true and by virtue of the
provisions of the Statutory Declarations Act, 1960.
Subscribed and solemnly declared by the
abovenamed PeerMohamed Ibramsha
at Kuala Lumpur in Federal Territory
on 21 May 2010
Before me,
Commissioner for Oaths
083
Report of the shariah committee
We, the Shariah Committee of Bank Muamalat Malaysia Berhad, do hereby confirm that in our opinion, the operations of the
Bank, to the best of its effort for the period ended 31 March 2010 and to the best of our knowledge, have been conducted
in conformity with the Shariah principles.
Signed on behalf of the Shariah Committee,
Azizi Che Seman
Associate Professor Dr. Mohamad Sabri Haron
21 May 2010
084
Independent auditors’ report
to the members of Bank Muamalat Malaysia Berhad
(Incorporated in Malaysia)
Report on the financial statements
We have audited the financial statements of Bank Muamalat Malaysia Berhad, which comprise the balance sheet as at
31 March 2010 of the Group and the Bank, and the income statements, statements of changes in equity and cash flow
statements of the Group and the Bank for the period then ended, and a summary of significant accounting policies and other
explanatory notes, as set out on pages 086 to 159.
Directors’ responsibility for the financial statements
The directors of the Bank are responsible for the preparation and fair presentation of these financial statements in accordance
with Financial Reporting Standards, as modified by Bank Negara Malaysia Guidelines and Shariah principles and the Companies
Act, 1965 in Malaysia. This responsibility includes: designing, implementing and maintaining internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or
error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the
circumstances.
Auditors’ responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit
in accordance with approved standards on auditing in Malaysia. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on our judgment, including the assessment of risks of material misstatement
of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control
relevant to the Bank’s preparation and fair presentation of the financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Bank’s
internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness
of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements have been properly drawn up in accordance with Financial Reporting Standards, as
modified by Bank Negara Malaysia Guidelines and Shariah principle and the Companies Act, 1965 in Malaysia so as to give a
true and fair view of the financial position of the Group and of the Bank as at 31 March 2010 and of its financial performance
and cash flows for the period then ended.
085
Report on other legal and regulatory requirements
In accordance with the requirements of the Companies Act 1965 in Malaysia, we also report the following:
(a) In our opinion, the accounting and other records and the registers required by the Act to be kept by the Bank and its
subsidiaries have been properly kept in accordance with the provisions of the Act.
(b) We are satisfied that the accounts of the subsidiaries that have been consolidated with the financial statements of the
Bank are in form and content appropriate and proper for the purposes of the preparation of the consolidated financial
statements and we have received satisfactory information and explanations required by us for those purposes.
(c) The auditors’ reports on the accounts of the subsidiaries were not subject to any qualification and did not include any
comment required to be made under Section 174(3) of the Act.
Other matters
This report is made solely to the members of the Bank, as a body, in accordance with Section 174 of the Companies Act 1965
in Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report.
Ernst & Young
AF: 0039
Chartered Accountants
Mohd. Sukarno bin Tun Sardon
No. 1697/03/11(J)
Chartered Accountant
21 May 2010
086
Balance sheets
as at 31 March 2010 (15 Rabiul akhir 1431H)
Note
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
4
5,775,383
5,067,282
5,775,383
5,067,282
5(a)
5(b)
6
8
9
10
11
12
13
14
28,224
4,012,805
6,630,159
87,821
67,566
84,079
260
–
27,915
–
30,891
2,871,016
6,027,516
251,771
70,502
43,822
265
–
35,580
–
28,224
4,012,805
6,630,405
87,821
67,078
84,034
260
6,402
27,915
–
30,891
2,871,016
6,042,668
251,771
64,797
43,724
265
7,675
35,580
–
16,714,212
14,398,645
16,720,327
14,415,669
14,920,856
12,447,970
14,927,848
12,464,698
16,361
92,224
96,422
19,218
250,000
250,425
651,916
95,883
215
250,000
16,361
92,224
96,297
19,143
250,000
250,425
651,916
95,775
215
250,000
15,395,081
13,696,409
15,401,873
13,713,029
1,000,000
319,131
500,000
202,236
1,000,000
318,454
500,000
202,640
Total shareholders’ equity
1,319,131
702,236
1,318,454
702,640
Total liabilities and shareholders’ equity
16,714,212
14,398,645
16,720,327
14,415,669
36
5,732,029
6,132,497
5,732,029
6,132,497
Capital adequacy *
41
Core capital ratio
Risk-weighted capital ratio
13.9%
17.6%
8.8%
12.9%
13.9%
17.5%
8.8%
12.8%
Assets
Cash and short-term funds
Securities:
Held-to-maturity
Available-for-sale
Financing of customers
Statutory deposits with Bank Negara Malaysia
Other assets
Property, plant and equipment
Prepaid land lease payment
Investment in subsidiaries
Deferred tax assets (net)
Goodwill
Total assets
Liabilities
Deposits from customers
15
Deposits and placements of banks and other
financial institutions
16
Bills and acceptances payable
Other liabilities
17
Provision for zakat and taxation
18
Subordinated bonds
20
Total liabilities
Shareholders’ equity
Share capital
Reserves
Commitments and contingencies
19
21
* Capital adequacy ratios are computed after taking into account credit, market and operational risks.
The accompanying notes form an integral part of the financial statements.
087
Income statements
for the period from 1 January 2009 to 31 March 2010 (15 Rabiul akhir 1431H)
Note
Income derived from investment of depositors’
funds and others
22
Income derived from investment of shareholders’ funds
23
Allowance for losses on financing
24
Writeback of provision for commitments
and contingencies
Impairment loss
25
Marked to market (loss)/gain from derivatives
Other income/(expenses) directly attributable to the
investment of the depositors and shareholders’ funds
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
718,333
72,338
(166,137)
865,193
76,832
(161,065)
719,178
71,150
(166,368)
82
(37,779)
(4,527)
1,000
(21,739)
1,977
82
(39,152)
(4,527)
1,000
(23,568)
1,977
(29,641)
(22,703)
(29,739)
(22,703)
Total distributable income
Income attributable to depositors
26
709,666
(269,956)
583,069
(318,851)
707,624
(270,109)
580,666
(319,023)
Total net income
Personnel expenses
27
Other overheads and expenditures
30
Finance cost
31
439,710
(152,086)
(126,032)
(19,531)
264,218
(100,266)
(104,259)
(15,625)
437,515
(151,636)
(125,714)
(19,531)
261,643
(99,831)
(103,802)
(15,625)
Profit before zakat and taxation
Zakat
32
Taxation
33
142,061
(241)
(42,986)
44,068
(215)
(11,902)
140,634
(241)
(42,865)
42,385
(215)
(11,875)
Net profit for the period
98,834
31,951
97,528
30,295
11.0
11.0
8.0
6.4
Earnings per share attributable to equity holders
of the Bank (sen):
Basic
Diluted
34(a)
34(b)
865,193
77,527
(161,189)
088
Consolidated statement of changes in equity
for the period ended 31 March 2010 (15 Rabiul akhir 1431H)
<============== Attributable to Equity Holders of the Bank ==============>
<==== Share Capital ==== > <======== Non-distributable ========>
Musharakah
irredeemable
Net
non- unrealised
cumulative
losses on
convertible
Exchange
available- Distributable
Ordinary preference
Statutory fluctuation
for-sale
Retained
shares
shares
reserve*
reserve
securities
profits
Group
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Total
equity
RM’000
At 1 January 2008
101,136
737,331
–
661
Currency translation
differences
Unrealised net losses on
revaluation of securities
available for sale
250,000
250,000
140,713
–
(4,518)
–
–
–
661
–
–
–
–
(67,707)
–
(67,707)
Net gain/(loss) not recognised
in income statement
Net profit for the year
Transfer to statutory reserve
Converted to ordinary
shares during the year
–
–
–
–
–
–
–
–
15,975
661
–
–
(67,707)
–
–
–
31,951
(15,975)
(67,046)
31,951
–
147,275
(147,275)
–
–
–
–
–
At 31 December 2008
397,275
102,725
156,688
661
(72,225)
117,112
702,236
397,275
102,725
156,688
661
(72,225)
117,112
702,236
–
–
–
–
–
–
–
–
–
500,000
–
–
–
–
–
–
49,417
–
At 1 January 2009
differences
Unrealised net gain on
available for sale
Net (loss)/gain not recognised
in income statement
Issued during the period
Converted to ordinary
shares during the period
At 31 March 2010
102,725
1,000,000
(102,725)
–
–
206,105
(1,191)
–
(1,191)
–
–
–
–
(530)
–
19,252
19,252
–
–
–
–
(52,973)
(1,191)
–
19,252
–
98,834
(49,417)
–
18,061
98,834
–
500,000
–
–
166,529
1,319,131
* The statutory reserve is maintained in compliance with Section 15 of the Islamic Banking Act 1983 and is not
distributable as dividends.
089
Statement of changes in equity
<==== Share Capital ====><======== Non-distributable ========>
Musharakah
irredeemable
Net
non- unrealised
cumulative
losses on
convertible
Exchange
available- Distributable
Ordinary preference
Statutory fluctuation
for-sale
Retained
shares
shares
reserve*
reserve
securities
profits
Bank
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Total
equity
RM’000
At 1 January 2008
103,301
739,359
–
661
differences
Unrealised net losses on
available for sale
250,000
250,000
140,684
–
(4,626)
–
–
–
661
–
–
–
–
(67,675)
–
(67,675)
–
–
–
–
–
–
–
–
15,148
661
–
–
(67,675)
–
–
–
30,295
(15,148)
(67,014)
30,295
–
147,275
(147,275)
–
–
–
–
–
At 31 December 2008
397,275
102,725
155,832
661
(72,301)
118,448
702,640
397,275
102,725
155,832
661
(72,301)
118,448
702,640
–
–
–
–
–
–
–
–
–
500,000
–
–
–
–
–
–
48,764
–
At 1 January 2009
differences
Unrealised net gain on
available for sale
Net (loss)/gain not recognised in
income statement
Converted to ordinary shares
during the period
At 31 March 2010
102,725
1,000,000
(102,725)
–
–
204,596
(1,191)
–
(1,191)
–
–
–
–
(530)
–
–
(1,191)
19,477
–
19,477
19,477
–
–
–
–
(52,824)
–
97,528
(48,764)
–
18,286
97,528
–
500,000
–
–
167,212
1,318,454
* The statutory reserve is maintained in compliance with Section 15 of the Islamic Banking Act 1983 and is not
distributable as dividends.
Net gain/(loss) not recognised in
income statement
Net profit for the year
Converted to ordinary shares
during the year
090
Cash Flow Statements
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Cash flows from operating activities
Profit before taxation
Adjustment for
Amortisation of prepaid land and lease payment
Depreciation of property, plant and equipment
(Gain)/loss disposal of property, plant and equipment
Property, plant and equipment written off
Marked to market loss/(gain) on derivatives
Amortisation of premium less accretion of discount
Net gain from sale of available-for-sale securities
Net gain from sale of held-for-trading securities
Net gain from foreign exchange transaction
Impairment loss
Allowance for losses on financing
Writeback of provision for commitment and contingencies
Dividend income
Operating profit before working capital changes
142,061
44,068
140,634
42,385
5
14,504
(21)
16
4,527
12,547
(2,974)
(14,255)
(17,057)
37,779
161,189
(82)
(5,141)
4
12,412
4
–
(1,977)
(12,253)
(1,992)
(1,546)
(14,015)
21,739
166,137
(1,000)
(2,702)
5
14,467
(21)
–
4,527
12,547
(2,974)
(14,255)
(17,057)
39,152
161,065
(82)
(5,141)
4
12,378
4
–
(1,977)
(12,253)
(1,992)
(1,546)
(14,015)
23,568
166,368
(1,000)
(2,702)
333,098
208,879
332,867
209,222
(764,056)
163,950
2,936
(603,467)
36,700
(4,363)
(748,801)
163,950
(2,281)
(624,911)
36,700
1,342
(Increase)/decrease in operating assets:
Other assets
Increase/(decrease) in operating liabilities:
Bill and acceptance payable
Other liabilities
2,472,886
290,134
2,463,150
306,862
(234,064)
(559,692)
621
–
307,976
21,166
(234,064)
(559,692)
604
–
307,976
20,125
Cash generated from operation
Zakat paid
Tax paid
1,415,679
–
(23,168)
257,025
(430)
(14,274)
1,415,733
–
(23,122)
257,316
(430)
(14,274)
Net cash generated from operating activities
1,392,511
242,321
1,392,611
242,612
Cash flows from investing activities
(Purchase)/proceeds of securities, net
Proceeds from disposal of property, plant and equipment
Purchase of property, plant and equipment
Additional investment in a subsidiary
Dividend income
(1,134,795)
176
(54,932)
–
5,141
367,752
3
(11,711)
–
2,702
(1,134,795)
176
(54,932)
(100)
5,141
367,752
3
(11,682)
–
2,702
Net cash (used in)/generated from investing activities
(1,184,410)
358,746
(1,184,510)
358,775
091
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Cash flows from financing activities
Proceeds from issuance of ordinary shares
500,000
–
500,000
–
Net cash generated from financing activities
500,000
–
500,000
–
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of period/year
708,101
5,067,282
601,067
4,466,215
708,101
5,067,282
601,387
4,465,895
Cash and cash equivalents at end of period/year
5,775,383
5,067,282
5,775,383
5,067,282
Cash and cash equivalents consist of:
Cash and short term funds
5,775,383
5,067,282
5,775,383
5,067,282
092
NOTES TO THE FINANCIAL STATEMENTS
31 March 2010 (15 Rabiul akhir 1431H)
1.
Corporate information
The Bank is principally engaged in all aspects of Islamic banking and finance business and in the provision of related
services in accordance with Shariah principles.
There have been no significant changes in the nature of these activities during the financial period.
The principal activities of the subsidiaries are as disclosed in Note 12 to the financial statements.
The Bank is a licensed Islamic Bank under the Islamic Banking Act, 1983, incorporated and domiciled in Malaysia. The
registered office of the Bank is located at 20th Floor, Menara Bumiputra, Jalan Melaka, 50100 Kuala Lumpur.
The holding and ultimate holding companies of the bank are DRB-HICOM Berhad and Etika Strategi Sdn. Bhd.
respectively, both of which are incorporated in Malaysia. DRB-HICOM Berhad, a public limited liability company is listed
on the main Board of Bursa Malaysia Securities Berhad.
The financial statements were authorised for issue by the Board of Directors in accordance with a resolution of the
directors on 21 May 2010.
2.
Basis of preparation
The financial statements of the Group and the Bank have been prepared in accordance with Financial Reporting
Standards (“FRS”) as modified by Bank Negara Malaysia Guidelines and Shariah principles, and the Companies Act, 1965
in Malaysia.
The financial statements are presented in Ringgit Malaysia (RM) and rounded to the nearest thousand (RM’000) except
when otherwise indicated.
3.
Significant accounting policies
3.1 Summary of significant accounting policies
(a) Basis of accounting
The financial statements of the Group and of the Bank are prepared under the historical cost convention,
unless otherwise indicated in the respective accounting policies.
(b) Subsidiaries and basis of consolidation
(i) Subsidiaries
Subsidiaries are entities over which the Group has the ability to control the financial and operating
policies so as to obtain benefits from their activities. The existence and effect of potential voting rights
that are currently exercisable or convertible are considered when assessing whether the Group has such
power over another entity.
In the Bank’s separate financial statements, investments in subsidiaries are stated at cost less impairment
losses. On disposal of such investments, the difference between net disposal proceeds and their carrying
amounts is included in profit or loss.
093
3.
Significant accounting policies (cont’d.)
3.1 Summary of significant accounting policies (cont’d.)
(b) Subsidiaries and basis of consolidation (cont’d.)
(ii) Basis of consolidation
The consolidated financial statements comprise the financial statements of the Bank and its subsidiaries
as at the balance sheet date. The financial statements of the subsidiaries are prepared for the same
reporting date as the Bank.
Subsidiaries are consolidated from the date of acquisition, being the date on which the Group obtains
control, and continue to be consolidated until the date that such control ceases. In preparing the
consolidated financial statements, intragroup balances, transactions and unrealised gains or losses are
eliminated in full. Uniform accounting policies are adopted in the consolidated financial statements for
like transactions and events in similar circumstances.
Acquisitions of subsidiaries are accounted for using the purchase method. The purchase method of
accounting involves allocating the cost of the acquisition to the fair value of the assets acquired and
liabilities and contingent liabilities assumed at the date of acquisition. The cost of an acquisition is
measured as the aggregate of the fair values, at the date of exchange, of the assets given, liabilities
incurred or assumed, and equity instruments issued, plus any costs directly attributable to the
acquisition.
Any excess of the cost of the acquisition over the Group’s interest in the net fair value of the identifiable
assets, liabilities and contingent liabilities represents goodwill. Any excess of the Group’s interest in the
net fair value of the identifiable assets, liabilities and contingent liabilities over the cost of acquisition is
recognised immediately in profit or loss.
Minority interest represents the portion of profit and loss and net assets in subsidiaries not held by the
Group. It is measured at the minorities’ share of the fair value of the subsidiaries’ identifiable assets and
liabilities at the acquisition date and the minorities’ share of the changes in the subsidiaries’ equity since
then.
(d) Financial Instrument
Financial instruments are recognised in the balance sheet when the Group has become a party to the
contractual provisions of the instrument. The accounting policies on recognition and measurement of these
items are disclosed in their respective accounting policies.
Financial instruments are classified as liabilities or equity in accordance with the substance of the contractual
agreement. Dividends, gains and losses relating to a financial instrument classified as a liability, are reported
as expense or income. Distributions to holders of financial instruments classified as equity are charged directly
to equity. Financial instruments are offset when the Group has a legally enforceable right to offset and intends
to settle on a net basis or to realise the asset and settle the liability simultaneously.
(c) Goodwill
Goodwill acquired in a business combination is initially measured at cost being the excess of the cost of
business combination over the Group’s interest in the net fair value of the identifiable assets, liabilities and
contingent liabilities. Following the initial recognition, goodwill is measured at cost less any accumulated
impairment losses. Goodwill is not amortised but instead, it is reviewed for impairment, annually or more
frequently if events or changes in circumstances indicate that the carrying value may be impaired. Gains and
losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold.
094
3.
(d) Financial Instrument (cont’d.)
(i) Cash and cash equivalents
For the purposes of the cash flow statements, cash and cash equivalents include cash and bank balances
and short-term funds with remaining maturity of less than one month.
(ii) Financing of customers
Financing is stated after deducting the allowance for possible losses.
(e) Allowances for impaired financing
Specific allowances are made for impaired financing, which have been individually reviewed and specifically
identified as substandard, doubtful or bad.
A general allowance based on a percentage of the financing portfolio is also made. These percentages are
reviewed annually in light of past experiences and prevailing circumstances and an adjustment is made to the
overall general allowances, if necessary.
Any uncollectible financing or portion of a financing classified as bad is written off after taking into
consideration the realisable value of collateral, if any, when in the judgement of the directors, there is no
prospect of recovery.
Specific allowance provided for impaired financing had been made in full compliance with the BNM/GP3.
Additional allowances for impaired financing are provided when the recoverable amount is lower than the net
book value of financing (outstanding amount of financing, net of specific allowances) and long outstanding
non-performing financing on the following basis:
(i)
assigning fifty percent (50%) of the forced sale value of the properties held as collateral for nonperforming financing which are outstanding for more than five (5) years but less than seven (7) years;
and
(ii) no value will be assigned for the collateral of non-performing financing which are outstanding for seven
(7) years and above.
Any allowance made during the year is charged to the income statement.
Bank Negara Malaysia has granted indulgence to the Group and the Bank from complying with the
requirement on the impairment of financing under BNM’s Guidelines on Financial Reporting for Licensed
Islamic Banks (“BNM/GP8-i”) for the current and previous year.
Financing are classified as non-performing and sub-standard when repayments are in arrears for more than
three (3) months from the first day of defaults or after maturity date.
The specific allowance for doubtful debts and financing of the Group and the Bank are computed based on
the requirements of BNM/GP3, which is consistent with the adoption made in the previous audited annual
095
3.
(f) Securities
The holding of securities of the Group and of the Bank is segregated based on the categories and valuation
methods:
(i)
Securities held-for-trading
Securities are classified as held-for-trading if they are acquired principally for the purpose of benefiting
from actual or expected short-term price movement or to lock in arbitrage profits. The securities heldfor-trading will be stated at fair value and any gain or loss arising from a change in their fair values and
the derecognition of securities held-for-trading is recognised in the income statement.
(ii) Securities available-for-sale
Securities available-for-sale are financial assets that are not classified as held-for-trading or held-tomaturity. The securities available-for-sale are measured at fair value or at amortised cost (less impairment
losses) if the fair value cannot be reliably measured. Any gain or loss arising from a change in fair value
is recognised directly in equity through the statement of changes in equity, until the financial asset is
sold, collected, disposed of or impaired, at which time the cumulative gain or loss previously recognised
in equity will be transferred to the income statement.
(iii) Securities held-to-maturity
Securities held-to-maturity are financial assets with fixed or determinable payments and fixed maturity
that the Group and the Bank have the positive intent and ability to hold to maturity. The securities
held-to-maturity are measured at accreted/amortised cost based on effective yield method. Amortisation
of premium, accretion of discount and impairment as well as gain or loss arising from derecognition of
securities held-to-maturity is recognised in the income statement.
The estimated fair values for securities held-for-trading and securities available-for-sale are based on
quoted and observable market prices at the balance sheet date. Where such quoted and observable
market prices are not available, fair value is estimated using pricing models or discounted cash
flow techniques. Where discounted cash flow technique is used, the estimated future cash flows are
discounted based on current market rates for similar instruments at the balance sheet date.
The transaction costs of an equity transactions are accounted for as a deduction from equity, net of tax.
Equity transactions costs comprise only those incremental external costs directly attributable to the equity
transactions which would otherwise have been avoided.
The considerations paid, including attributable transactions costs on repurchased ordinary shares of the Bank
that have not been cancelled, are classified as treasury shares and presented as a deduction from equity. No
gain or loss is recognised in profit or loss on the sale, re-issuance by resale, the difference between the sales
consideration and the carrying amount is recognised in equity.
(g) Equity Instruments
Ordinary shares are classified as equity. Dividend on ordinary shares are recognised in equity in the period in
which they are declared.
096
3.
(h) Derivatives
(a) Foreign exchange contract
Foreign exchange trading positions, including spot and forward contracts, are revalued at prevailing
market rates at balance sheet date and the resultant gains and losses are recognised in the income
statement.
(b) Profit rate and foreign currency swaps
All derivatives financial instruments are measured at fair value and are carried as assets when the fair
value is positive and as liabilities when the fair value is negative. Any gain or loss arising from a change in
the fair value of the derivatives is recognised in the income statement unless they are part of a hedging
relationship which qualifies for hedge accounting where the gain or loss is recognised as follows:
(i)
Fair value hedge
Where a derivative financial instrument hedges the changes in fair value of a recognised asset or
liability, any gain or loss on the hedging instrument is recognised in the income statement. The
hedged item is also stated at fair value in respect of the risk being hedged, with any gain or loss
being recognised in the income statement.
(ii) Cash flow hedge
Gains and losses on the hedging instrument, to the extent that the hedge is effective, are deferred
in a separate component of equity. The ineffective part of any gain or loss is recognised in the
income statement. The deferred gains and losses are released to the income statement in the
periods when the hedged item affects the income statement.
(i)
Inventories
Inventories are stated at lower of cost and net realisable value.
Cost is determined using the first in, first out method.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs
of completion and the estimated costs necessary to make the sale.
(j)
Property, plant and equipment and depreciation
All items of property, plant and equipment are initially recorded at cost. Subsequent costs are included in
the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that
future economic benefits associated with the item will flow to the Group and the Bank and the cost of the
item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and
maintenance are charged to the income statement during the financial period in which they are incurred.
Subsequent to recognition, property, plant and equipment are stated at cost less accumulated depreciation
and any accumulated impairment losses.
Freehold land has unlimited useful life and therefore is not depreciated. Renovation work-in-progress are also
not depreciated as these assets are not available for use.
097
3.
(j) Property, plant and equipment and depreciation (cont’d.)
Depreciation of other property, plant and equipment is provided for on a straight-line basis to write off the
cost of each asset to its residual value over the estimated useful life, at the following annual rates:
Buildings
Long term leasehold land
Office furniture and equipment
Building improvements and renovations
Motor vehicles
Computer equipment
3%
3%
15%
20%
20%
20% – 33.3%
The residual values, useful life and depreciation method are reviewed at each financial year-end to ensure
that the amount, method and period of depreciation are consistent with previous estimates and the expected
pattern of consumption of the future economic benefits embodied in the items of property, plant and
equipment.
An item of property, plant and equipment is derecognised upon disposal or when no future economic
benefits are expected from its use or disposal. The difference between the net disposal proceeds, if any and
the net carrying amount is recognised in profit or loss and the unutilised portion of the revaluation surplus
on that item is taken directly to retained earnings.
(k) Foreign currencies
(i) Functional and presentation currency
The individual financial statements of each entity in the Group are measured using the currency of the
primary economic environment in which the entity operates (“the functional currency”). The consolidated
financial statements are presented in Ringgit Malaysia (RM), which is also the Bank’s functional
currency.
(l)
Exchange differences arising on the settlement of monetary items, and on the translation of monetary
items, are included in profit or loss for the year.
Bills and acceptances payable represent the Group’s and the Bank’s own bills and acceptances rediscounted
and outstanding in the market.
(ii) Foreign currency transactions
In preparing the financial statements of the individual entities, transactions in currencies other than
the entity’s functional currency (foreign currencies) are recorded in the functional currencies using the
exchange rates prevailing at the dates of the transactions. At each balance sheet date, monetary items
denominated in foreign currencies are translated at the rates prevailing on the balance sheet date. Nonmonetary items carried at fair value that are denominated in foreign currencies are translated at the rates
prevailing on the date when the fair value was determined. Non-monetary items that are measured in
terms of historical cost in a foreign currency are not translated.
098
3.
(m) Provision for liabilities
Provisions are recognised when the Group and the Bank have a present obligation as a result of a past event
and it is probable that an outflow of resources embodying economic benefits will be required to settle the
obligation, and a reliable estimate of the amount can be made. Provisions are reviewed at each balance sheet
date and adjusted to reflect the current best estimate. Where the effect of the time value of money is material,
provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the
liability. Where discounting is used, the increase in the provision due to the passage of time is recognised as
finance cost.
(n) Liabilities
Deposits from customers, deposits and placement of banks and financial institutions are stated at placement
values. Other liabilities are stated at cost which is the fair value of the consideration expected to be paid in
the future for goods and services received.
(o) Employee benefits
(i) Short term benefits
Wages, salaries, bonuses and social security contributions are recognised as an expense in the year
in which the associated services are rendered by employees of the Group and the Bank. Short term
accumulating compensated absences such as paid annual leave are recognised when services are
rendered by employees that increase their entitlement to future compensated absences. Short term nonaccumulating compensated absences such as sick leave are recognised when the absences occur.
(ii) Defined contribution plan
Defined contribution plans are post-employment benefit plans under which the Group and the Bank pay
fixed contributions into separate entities or funds and will have no legal or constructive obligation to pay
further contributions if any of the funds do not hold sufficient assets to pay all employee benefits relating
to employee services in the current and preceding financial years. Such contributions are recognised
as an expense in the profit or loss as incurred. As required by law, companies in Malaysia make such
contributions to the Employees Provident Fund (“EPF”).
(p) Income recognition
Income is recognised to the extent that it is probable that the economic benefits will flow to the Group and
the Bank and the income can be reliably measured. The following specific recognition criteria must also be
met before revenue is recognised:
(i)
Income from financing
Income from financing of customers is recognised based on the constant rate of return method. Income
includes the amortisation of premium and accretion of discount. Income from securities is recognised on
an effective yield basis.
Where a customer’s financing account is classified as non-performing, income is suspended until it
is realised on a cash basis. Financing income recognised prior to the non-performing classification is
treated as uncollectible, thus an additional amount of specific allowance is made. Customers’ accounts
are classified as non-performing where repayments are in arrears for more than three months from the
first day of default for financing; and three months from the first day of default for trade bills, bankers
acceptances, trust receipts and other instruments of similar nature.
099
3.
(p) Income recognition (cont’d.)
(ii) Fee and other income recognition
Financing arrangement, management and participation fees, underwriting commissions and brokerage
fees are recognised as income based on contractual arrangements. Guarantee fee is recognised as income
upon issuance of the guarantee. Fees from advisory and corporate finance activities are recognised net
of service taxes and discounts on completion of each stage of the assignment.
Dividend income from securities is recognised when the Bank’s right to receive payment is established.
(q) Income tax
Income tax on the profit or loss for the year comprises current and deferred tax. Current tax is the expected
amount of income taxes payable in respect of the taxable profit for the year and is measured using the tax
rates that have been enacted at the balance sheet date.
Deferred tax is provided for, using the liability method. In principle, deferred tax liabilities are recognised
for all taxable temporary differences and deferred tax assets are recognised for all deductible temporary
differences, unused tax losses and unused tax credits to the extent that it is probable that taxable profits will
be available against which the deductible temporary differences, unused tax losses and unused tax credits can
be utilised.
Deferred tax is not recognised if the temporary difference arises from goodwill or negative goodwill or from
the initial recognition of an asset or liability in a transaction which is not a business combination and at the
time of the transaction, affects neither accounting profit nor taxable profit.
Deferred tax is measured at the tax rates that are expected to apply in the period when the asset is realised
or the liability is settled, based on tax rates that have been enacted or substantively enacted at the balance
sheet date. Deferred tax is recognised as income or expense and included in the profit or loss for the period,
except when it arises from a transaction which is recognised directly in equity, in which case the deferred tax
is also recognised directly in equity, or when it arises from a business combination that is an acquisition, in
which case the deferred tax is included in the resulting goodwill or the amount of any excess of the acquirer’s
interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities over the
cost of the combination.
(r) Zakat
This represents business zakat. It is an obligatory amount payable by the Bank to comply with the principles
of Shariah. Zakat provision is calculated based on 2.5% of the shareholders’ funds growth method.
(s) Profit equalisation reserve (“PER”)
PER refers to the amount appropriated out of the total gross income in order to maintain a certain level of
return to depositors in conformity with Bank Negara Malaysia’s “The Framework of the Rate of Return”. PER is
reflected under other liabilities of the Bank.
The Bank did not maintain “PER” as the Bank had been utilising income from shareholders’ fund to stabilise
the rate of return to depositor.
100
3.
(t) Impairment of non-financial assets
The carrying amounts of assets, other than deferred tax assets, are reviewed at each balance sheet date to
determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable
amount is estimated to determine the amount of impairment loss.
For the purpose of impairment testing of these assets, recoverable amount is determined on an individual
asset basis unless the asset does not generate cash flows that are largely independent of those from other
assets. If this is the case, recoverable amount is determined for the cash-generating unit (CGU) to which the
asset belongs.
An asset’s recoverable amount is the higher of an asset’s or CGU’s fair value less costs to sell and its value in
use. In assessing value in use, the estimated future cash flows are discounted to their present value using a
pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific
to the asset. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered
impaired and is written down to its recoverable amount.
An impairment loss is recognised in profit or loss in the period in which it arises, unless the asset is carried
at a revalued amount, in which case the impairment loss is accounted for as a revaluation decrease to the
extent that the impairment loss does not exceed the amount held in the asset revaluation reserve for the
same asset.
3.2 Changes in accounting policies and effects arising from adoption of revised FRSs
The accounting policies and methods of computation adopted during the financial period are consistent with those
adopted for the annual audited financial statements for the financial year ended 31 December 2008.
3.3 FRSs, Amendments to FRSs, Issues Committee (“IC”) Interpretations, Technical Releases (“TR”) and Statement
of Principles (“SOP”) issued but not yet effective
The Group and the Bank had not adopted the following FRSs, amendments to FRSs, IC Interpretations, TR and SOP
which have effective date as follows:
FRSs, Amendments to FRSs, IC Interpretations, TR and SOP
Effective for
financial
periods
beginning on
or after
FRS 1
First-time Adoption of Financial
Reporting Standards
FRS 3
Business Combinations
1 January 2010
FRS 4
Insurance Contracts
1 January 2010
FRS 7
Financial Instruments: Disclosures
FRS 8
Operating Segments
1 July 2010 and
1 January 2011
1 July 2009 and
1 January 2011
1 January 2010
101
3.
of Principles (“SOP”) issued but not yet effective (cont’d.)
Effective for
financial
periods
beginning on
or after
FRS 101
Presentation of Financial Statements (revised in 2009)
1 January 2010
FRS 123
Borrowing Costs
1 January 2010
FRS 127
Consolidated and Separate Financial Statements
FRS 139
Financial Instruments: Recognition and Measurement
Amendments to FRS 123 Borrowing Costs
1 July 2010
1 January 2010
1 January 2010
Amendments to FRS 127 Consolidated and Separate Financial Statements: Cost of an
Investment in a Subsidiary, Jointly Controlled Entity or
Associate Investments in Associates
1 January 2010
Amendments to FRS 128 Investments in Associates
1 January 2010
Amendments to FRS 129 Financial Reporting in Hyperinflationary Economies
1 January 2010
Amendments to FRS 131 Interests in Joint Ventures
1 January 2010
Amendments to FRS 132 Financial Instruments: Presentation
1 January 2010,
1 July 2010 and
1 March 2010
Amendments to FRS 134 Interim Financial Reporting
1 January 2010
Amendments to FRS 136 Impairment of Assets
1 January 2010
Amendments to IFRS 1Limited Exemption from Comparative
FRS 7 Disclosures for First-time Adopters
Amendments to FRS 139 Financial Instruments: Recognition and Measurement
1 January 2010
and 1 July 2010
1 January 2011
1 January 2010
and 1 July 2010
Amendments to FRS 140 Investment Property
1 January 2010
Amendments to FRS 7
Improving Disclosures about Financial Instruments
1 January 2011
IC Interpretation 9
Reassessment of Embedded Derivatives
1 January 2010
IC Interpretation 10
Interim Financial Reporting and Impairment
1 January 2010
FRS 2 – Group and Treasury Share Transactions
1 January 2010
Service Concession Arrangements
Customer Loyalty Programmes
1 July 2010
1 January 2010
Amendments to FRS 138 Intangible Assets
102
3.
of Principles (“SOP”) issued but not yet effective (cont’d.)
Effective for
financial
periods
beginning on
or after
IC Interpretation 14FRS 119 – The Limit on a Defined Benefit Asset,
Minimum Funding Requirements and their Interaction
1 January 2010
Agreements for the Construction of Real Estate
1 July 2010
Hedges of a Net Investment in a Foreign Operation
1 July 2010
Distributions of Non-cash Assets to Owners
1 July 2010
Amendments to IC
Interpretation 9
Reassessment of Embedded Derivatives
1 January 2010
TR i-3
Presentation of Financial Statements
of Islamic Financial Institutions
1 January 2010
SOP i-1
Financial Reporting from an Islamic Perspective
1 January 2010
FRS 4, Amendments to FRS 119, FRS 129 and FRS 140 and IC Interpretations 12, 13, 14 and 15 are not applicable to
the Group and the Bank. The other FRSs, amendments to FRSs, IC Interpretations, TR and SOP above are expected
to have no significant impact on the financial statements upon their initial application except for FRS 7, FRS 101
(revised in 2009) and FRS 139. The Group and the Bank are exempted from disclosing the possible impact to the
financial statements upon the initial application of FRS 7 and FRS 139.
The adoption of FRS 101 (revised in 2009) will have the following impacts to the financial statements upon its initial
application:
– Entity to present, in a statement of changes in equity, all owner changes in equity. All non-owner changes in
equity (i.e. comprehensive income) are required to be presented in one statement of comprehensive income
or in two statements (a separate income statement and a statements of comprehensive income). Components
of comprehensive income are not permitted to be presented in the statement of changes in equity.
– When entity restated its comparative figures in financial statements or retrospectively applies a new accounting
policy, a statement of financial position must be presented as at the beginning of the earliest comparative
period in a complete set of financial statements.
– Entities must disclose amount reclassified to profit or loss that were previously recognised in other comprehensive
income and the income tax relating to each component of other comprehensive income, either in the statement
of comprehensive income or in the notes;
– New terminologies will replace ‘balance sheet’ with ‘statement of financial position’, and ‘cash flow statement’
with ‘statement of cash flows’.
103
3.
3.4 Significant accounting estimates and judgements
Preparation of the financial statements involved making certain estimates and assumptions concerning the future
judgements. They affect the accounting policies applied, amounts of assets, liabilities, income and expenses
reported and disclosures made. They are assessed on an on-going basis and are based on experience and relevant
factors, including expectations of future events that are believed to be reasonable under the circumstances.
Changes in these estimates and assumptions by management may have an effect on the balances as reported in
(a) Fair value estimation of securities
As disclosed in Note 3.1(f), where the quoted and observable market prices of certain securities are not
available, fair value is estimated using pricing models or discounted cash flow techniques. The usage of these
models and techniques requires the Group to make certain estimates and assumptions, including but not
limited to estimated future cash flows and discount rates.
(b) Income taxes
Deferred tax assets are measured and recognised based on the tax rates that are expected to apply in the
period when the asset is realised. Estimates are made as to the amount of taxable profits in these periods
which will enable the deferred tax assets to be realised.
(c) Allowances for losses on advances and financing
As stated in Note 3.1(e), specific allowances are made for doubtful debts which have been individually
reviewed and specifically identified as substandard, bad or doubtful. The individual assessment of financing
may include making estimates and judgements about the counterparty’s financial position, fair value of the
underlying collaterals and future recoverable cash flows in workout/restructuring arrangements.
4.
Cash and balances with banks and
other financial institutions
Money at call and interbank placements with
remaining maturity not exceeding one month
Bank
31.3.2010 31.12.2008
RM’000
RM’000
152,804
166,729
152,804
166,729
5,622,579
4,900,553
5,622,579
4,900,553
5,775,383
5,067,282
5,775,383
5,067,282
Group
31.3.2010 31.12.2008
RM’000
RM’000
104
5.
Securities
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
(a)
Held-to-maturity
At amortised cost
Corporate bonds
Accumulated impairment loss
30,285
(2,061)
32,952
(2,061)
Total held-to-maturity securities
28,224
30,891
(b)
Available-for-sale
At fair value
Quoted securities:
Malaysian Government Investment Certificate
Cagamas bonds
Khazanah bonds
Islamic private debt securities
Sukuk
Negotiable instrument of deposit certificates
1,181,505
115,647
–
2,596,505
115,043
–
520,096
35,407
179,220
1,936,981
189,215
5,992
Unquoted securities:
Shares
4,008,700
2,866,911
4,105
4,105
4,012,805
2,871,016
Total available-for-sale securities
105
6.
(i) By type
Cash line
Term financing
Home financing
Syndicated financing
Hire purchase receivables
Leasing receivables
Other term financing
Trust receipts
Claims on customers under acceptance credits
Staff financing
Revolving credit
Less: Unearned income
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
428,225
485,585
428,225
485,585
4,076,724
164,712
1,564,836
205,120
3,428,178
140,769
730,361
89,202
498,891
3,949,605
202,796
1,575,765
144,320
2,281,061
170,376
860,165
99,337
470,177
4,076,724
164,712
1,564,836
205,120
3,428,531
140,769
730,361
89,202
498,891
3,949,605
202,796
1,575,765
144,320
2,296,444
170,376
860,165
99,337
470,177
11,327,018
(3,909,046)
10,239,187 11,327,371
(3,447,639) (3,909,046)
10,254,570
(3,447,639)
Less: Financing sold to Cagamas
7,417,972
(380,846)
6,791,548
(363,801)
7,418,325
(380,846)
6,806,931
(363,801)
Less: Allowance for bad and doubtful financing:
– General
– Specific
7,037,126
6,427,747
7,037,479
6,443,130
– non performing financing
– performing financing
Total net financing, advances and other financing
(97,330)
(302,901)
(106,770)
(300,304)
(97,561)
(302,901)
(226,055)
(74,249)
(269,627)
(33,274)
(226,055)
(74,249)
(269,627)
(33,274)
6,630,159
6,027,516
6,630,405
6,042,668
(106,663)
(300,304)
106
6.
Financing of customers (cont’d.)
(ii) By contract
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
2,192,508
126,525
1,339,247
664,587
873,560
724,830
655,260
426,367
4,844
29,398
2,073,124
85,068
1,324,933
746,957
339,579
849,766
599,383
396,829
7,608
4,500
2,192,508
126,525
1,339,247
664,587
873,560
724,830
655,260
426,367
11,948
22,647
2,073,124
85,068
1,324,933
746,957
339,579
849,766
599,383
396,829
27,491
–
7,037,126
6,427,747
7,037,479
6,443,130
(iii) By type of customer
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bai’ Bithaman Ajil (deferred payment sale)
Ijarah (lease)
Ijarah Thumma Al-Bai (lease ended with purchase)
Inah (sale and buyback)
Tawarruq (commodity murabahah)
Bai Al Dayn (purchase of debt)
Murabahah (cost-plus)
Istisna’ (sale order)
Qard Hasan (benevolent loan)
Shirkah Mutanaqisah (diminishing partnership)
Domestic non-banking institutions
Domestic business enterprises
– Small business enterprises
– Others
Government and statutory bodies
Individuals
Other domestic entities
Foreign entities
Bank
31.3.2010 31.12.2008
RM’000
RM’000
36,818
39,410
36,818
39,410
1,162,500
2,013,136
104,825
3,698,733
3,295
17,819
1,046,871
1,983,113
76,750
3,156,955
6,858
117,790
1,162,500
2,020,239
98,075
3,698,733
3,295
17,819
1,046,871
1,993,996
81,250
3,156,955
6,858
117,790
7,037,126
6,427,747
7,037,479
6,443,130
107
6.
Financing of customers (cont’d.)
(iv) By profit rate sensitivity
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
596,980
1,285,372
2,896,580
775,007
1,306,552
2,028,341
596,980
1,285,372
2,903,683
775,007
1,306,552
2,048,224
828,603
1,429,591
665,617
1,652,230
828,603
1,422,841
665,617
1,647,730
7,037,126
6,427,747
7,037,479
6,443,130
(v) By sector
Group
31.3.2010 31.12.2008
RM’000
RM’000
Agriculture
Mining and quarrying
Manufacturing
Electricity, gas and water
Construction
Purchase of landed property:
– Residential
– Non-residential
Real estate
Wholesale, retail and restaurant
Transport, storage and communication
Finance, insurance and business services
Purchase of securities
Purchase of transport vehicles
Consumption credit
Community, social and personal service
Bank
31.3.2010 31.12.2008
RM’000
RM’000
138,739
3,975
738,168
66,706
906,148
80,298
176
854,314
48,621
1,014,003
138,739
3,975
738,168
66,706
906,148
80,298
176
854,314
48,621
1,014,003
1,432,596
273,849
15,234
537,409
172,225
190,991
128
1,285,372
953,558
322,028
1,440,624
296,159
–
367,155
147,182
191,974
1,427
1,306,613
486,493
192,708
1,432,596
273,849
15,234
537,409
172,463
190,991
128
1,285,372
953,558
322,143
1,440,624
296,159
–
382,300
147,420
191,974
1,427
1,306,613
486,493
192,708
7,037,126
6,427,747
7,037,479
6,443,130
Fixed rate:
Home financing
Hire purchase receivables
Others
Variable rate:
Home financing
Others
108
7.
Non-performing financing
(i) Movements in the non-performing financing, advances and other financing
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
As at 1 January
Classified as non-performing during the period/year
Reclassified as performing during the period/year
Recovered during the period/year
Written off during the period/year
592,168
611,265
(405,239)
(126,951)
(157,490)
506,202
589,155
(329,006)
(121,574)
(52,609)
As at 31 March
Less: Specific allowance
513,753
(300,304)
592,168
(302,901)
Net non-performing financing*
213,449
289,267
Ratio of net non-performing financing to total net financing
3.0%
4.4%
* Total net financing is inclusive of amount sold to Cagamas
(ii) Movements in the allowance for bad and doubtful financing
Group
31.3.2010 31.12.2008
RM’000
RM’000
General allowance
As at 1 January
Allowance made during the period/year
As at 31 March/December
As % of total gross financing, advances and
other financing less specific allowance
Specific allowance
As at 1 January
Allowance made during the period/year
Amount recovered
Amount written off
As at 31 March/December
Bank
31.3.2010 31.12.2008
RM’000
RM’000
97,330
9,333
90,832
6,498
97,561
9,209
90,832
6,729
106,663
97,330
106,770
97,561
1.5%
1.5%
1.5%
1.5%
302,901
230,498
(97,127)
(135,968)
194,506
232,103
(71,099)
(52,609)
302,901
230,498
(97,127)
(135,968)
194,506
232,103
(71,099)
(52,609)
300,304
302,901
300,304
302,901
109
7.
Non-performing financing (cont’d.)
(iii) Non-performing financing by sector
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
Agriculture
Manufacturing
Electricity, gas and water
Construction
Purchase of landed property:
– Residential
– Non-residential
Wholesale and retail and restaurant
Transport, storage and communication
Finance, insurance and business services
Purchase of securities
Purchase of transport vehicles
Consumption credit
Community, social and personal service
–
92,031
–
127,757
270
103,170
41
107,913
172,493
19,210
26,533
518
11,302
127
37,969
24,491
1,322
223,355
34,762
16,196
1,401
4,274
1,291
74,176
24,426
893
513,753
592,168
8.
The statutory deposits are maintained with Bank Negara Malaysia in compliance with Section 37(1)(c) of the Central
Bank of Malaysia Act, 1958 (revised 1994), the amounts of which are determined at set percentages of total eligible
liabilities.
9.Other assets
Deposits
Prepayments
Income receivables
Tax recoverable
Inventories
Other debtors
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
3,015
1,693
53,297
38
–
9,523
2,705
5,365
32,347
3,764
6,446
19,875
2,860
1,672
53,182
–
–
9,364
2,550
5,305
32,102
3,726
–
21,114
67,566
70,502
67,078
64,797
110
10. Property, plant and equipment
Group
Furniture,
fixtures,
fittings,
Freehold
motor
land and
Office vehicle and
building
building equipment
RM’000
RM’000
RM’000
Capital
work in
progress
RM’000
Total
RM’000
At 31 March 2010
Cost
At 1 January 2009
Additions
Disposals
Write off
Reclassification
2,958
–
–
–
–
14,092
1,957
–
–
–
139,914
18,106
(363)
(45)
3,047
2,009
34,869
–
–
(3,047)
158,973
54,932
(363)
(45)
–
At 31 March 2010
2,958
16,049
160,659
33,831
213,497
Accumulated depreciation
At 1 January 2009
Charge for the period
Disposals
Write off
748
132
–
–
3,263
439
–
–
111,140
13,933
(208)
(29)
–
–
–
–
115,151
14,504
(208)
(29)
At 31 March 2010
880
3,702
124,836
–
129,418
Carrying amount at 31 March 2010
2,078
12,347
35,823
33,831
84,079
At 31 December 2008
Cost
At 1 January 2008
Additions
Disposals
Reclassification
2,958
–
–
–
14,092
–
–
–
128,332
9,775
(17)
1,824
1,897
1,936
–
(1,824)
147,279
11,711
(17)
–
At 31 December 2008
2,958
14,092
139,914
2,009
158,973
At 1 January 2008
Charge for the year
Disposals
674
74
–
2,910
353
–
99,165
11,985
(10)
–
–
–
102,749
12,412
(10)
At 31 December 2008
748
3,263
111,140
–
115,151
Carrying amount at 31 December 2008
2,210
10,829
28,774
2,009
43,822
111
10. Property, plant and equipment (cont’d.)
Bank
Furniture,
fixtures,
fittings,
Freehold
motor
land and
Office vehicle and
building
building equipment
RM’000
RM’000
RM’000
Capital
work in
progress
RM’000
Total
RM’000
At 31 March 2010
Cost
At 1 January 2009
Additions
Disposals
Reclassification
2,958
–
–
–
14,092
1,957
–
–
139,722
18,077
(365)
3,047
2,009
34,898
–
(3,047)
158,781
54,932
(365)
–
At 31 March 2010
2,958
16,049
160,481
33,860
213,348
At 1 January 2009
Charge for the period
Disposals
748
132
–
3,263
439
–
111,046
13,896
(210)
–
–
–
115,057
14,467
(210)
At 31 March 2010
880
3,702
124,732
–
129,314
Carrying amount at 31 March 2010
2,078
12,347
35,749
33,860
84,034
At 31 December 2008
Cost
At 1 January 2008
Additions
Disposals
Reclassification
2,958
–
–
–
14,092
–
–
–
128,169
9,746
(17)
1,824
1,897
1,936
–
(1,824)
147,116
11,682
(17)
–
At 31 December 2008
2,958
14,092
139,722
2,009
158,781
At 1 January 2008
Charge for the year
Disposals
674
74
–
2,910
353
–
99,105
11,951
(10)
–
–
–
102,689
12,378
(10)
At 31 December 2008
748
3,263
111,046
–
115,057
Carrying amount at 31 December 2008
2,210
10,829
28,676
2,009
43,724
Transfer of the title deed for office building with a net book value of RM804,965 (31.12.2008: RM838,988) is pending
approval from the relevant authorities.
112
11. Prepaid land lease payments
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
At 1 January
Amortisation
265
(5)
269
(4)
At 31 March/December
260
265
Analysed as:
Long term leasehold land
260
265
260
265
12. Investment in subsidiaries
Bank
31.3.2010 31.12.2008
RM’000
RM’000
Unquoted shares at cost
– in Malaysia
Less: Impairment loss
10,823
(4,421)
10,723
(3,048)
6,402
7,675
Percentage of
equity held
31.3.2010 31.12.2008
%
%
Paid up
capital
31.3.2010
RM
Details of the subsidiary companies are as follows:
Name
Principal activities
Country of
incorporation
Muamalat Nominees
(Tempatan) Sdn. Bhd.
Dormant
Malaysia
100
100
2
Muamalat Nominees
(Asing) Sdn. Bhd.
Dormant
Malaysia
100
100
2
Muamalat Venture Sdn. Bhd.* Islamic Venture Capital
Malaysia
100
100
100,002
Malaysia
100
100
10,000,000
Muamalat Invest Sdn. Bhd.
Provision of Fund
Management Services
* During the period, the Bank subscribed to the entire 100,000 ordinary shares of RM1 each issued by Muamalat
Venture Sdn. Bhd. at par for cash for working capital requirements.
113
13. Deferred tax assets (net)
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
At 1 January
Recognised in the income statement (Note 33)
Recognised in the equity
35,580
(1,056)
(6,609)
23,013
894
11,673
27,915
35,580
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against
current tax liabilities and when the deferred income taxes relate to the same fiscal authority. The following amounts,
determined after appropriate offsetting, are shown in the balance sheet:
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
Deferred tax assets
Deferred tax liabilities
34,332
(6,417)
38,260
(2,680)
27,915
35,580
The components and movements of deferred tax assets and liabilities during the financial year prior to offsetting are as
follows:
Deferred Tax Assets of the Group and the Bank:
General
allowance
for bad and
doubtful
financing
RM’000
Provision
for
liabilities
RM’000
Other
temporary
differences
RM’000
Total
RM’000
At 1 January 2009
Recognised in income statements
25,289
2,779
–
1,948
(95)
–
11,023
(3)
(6,609)
38,260
2,681
(6,609)
At 31 March 2010
28,068
1,853
4,411
34,332
At 1 January 2008
Recognised in income statements
24,313
976
–
2,270
(322)
–
1,248
(1,898)
11,673
27,831
(1,244)
11,673
At 31 December 2008
25,289
1,948
11,023
38,260
114
13. Deferred tax assets (net) (cont’d.)
Deferred Tax Liabilities of the Group and the Bank:
Property,
plant and
equipment
RM’000
Total
RM’000
At 1 January 2009
Recognised in the income statement
(2,680)
(3,737)
(2,680)
(3,737)
At 31 March 2010
(6,417)
(6,417)
At 1 January 2008
Recognised in the income statement
(4,818)
2,138
(4,818)
2,138
At 31 December 2008
(2,680)
(2,680)
14.Goodwill
Group
31.3.2010 31.12.2008
RM’000
RM’000
At beginning of year
Impairment recognised during the period/year
–
–
1,219
(1,219)
–
–
15. Deposits from customers
(i) By type of deposits
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
2,674,435
626,145
1,299,566
18,776
3,158,782
605,916
1,091,790
23,139
2,675,427
626,145
1,299,566
18,776
3,169,010
605,916
1,091,790
23,139
4,618,922
4,879,627
4,619,914
4,889,855
Non-Mudharabah Fund
Demand deposits
Savings deposits
Negotiable Islamic debt certificate
Others
115
15. Deposits from customers (cont’d.)
(i) By type of deposits (cont’d.)
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
8,857,771
1,444,163
6,837,915
730,428
8,863,771
1,444,163
6,844,415
730,428
10,301,934
7,568,343
10,307,934
7,574,843
14,920,856
12,447,970
14,927,848
12,464,698
2,290,788
6,980,829
952,655
4,696,584
3,461,846
5,850,851
945,966
2,189,307
2,290,788
6,987,821
952,655
4,696,584
3,461,846
5,867,579
945,966
2,189,307
14,920,856
12,447,970
14,927,848
12,464,698
(ii)
Mudharabah Fund
General investment deposits
Special general investment deposits
By type of customer
Government and statutory bodies
Business enterprises
Individuals
Others
16. Deposits and placements of banks and other financial institutions
Non-Mudharabah
Bank Negara Malaysia
Licensed banks
Licensed Islamic banks
Others financial institutions
16,361
–
–
–
13,959
34,723
200,000
1,743
16,361
250,425
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
116
17.Other liabilities
Group
31.3.2010 31.12.2008
RM’000
RM’000
Sundry creditors
Income payable to depositors
Provision for commitments and contingencies [Note (a)]
Accrual for bonus
Others
Bank
31.3.2010 31.12.2008
RM’000
RM’000
21,746
28,651
7,412
31,141
7,472
16,734
39,427
7,494
6,116
26,112
21,704
28,651
7,412
31,095
7,435
10,733
39,427
7,494
6,116
32,005
96,422
95,883
96,297
95,775
(a) Movement in provision for commitments and contingencies
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
At 1 January
Write back during the period/year
7,494
(82)
8,494
(1,000)
7,412
7,494
The provision relates to bank guarantees issued by the Group and the Bank that have a high likelihood to result in
claims from the beneficiaries.
18. Provision for zakat and taxation
Zakat
Taxation
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
456
18,762
215
–
456
18,687
215
–
19,218
215
19,143
215
117
19. Share capital
Number of shares
of RM1 each
31.3.2010 31.12.2008
‘000
‘000
Amount
31.3.2010 31.12.2008
RM’000
RM’000
Authorised:
Ordinary shares of RM1 each
3,000,000
3,000,000
3,000,000
3,000,000
Musharakah Irredeemable Non-Cumulative Convertible
Preference Shares of RM1 each
1,000,000
1,000,000
1,000,000
1,000,000
Total
4,000,000
4,000,000
4,000,000
4,000,000
Issued and fully paid:
Ordinary shares of RM1 each
At 1 January
Converted during the period/year
397,275
102,725
500,000
250,000
147,275
–
397,275
102,725
500,000
250,000
147,275
–
1,000,000
397,275
1,000,000
397,275
Musharakah Irredeemable Non-Cumulative Convertible
Preference Shares of RM1 each
At 1 January
Converted during the period/year
Total
Issue of shares
During the financial year, the Bank increased its issued and paid up ordinary share capital from RM397,274,549 to
RM1,000,000,000 by way of:
250,000
(147,275)
102,725
(102,725)
250,000
(147,275)
–
102,725
–
102,725
1,000,000
500,000
1,000,000
500,000
the issuance of 500,000,000 ordinary shares of RM1 each through a private placement at par for cash, for working
capital purposes; and
(ii) conversion of 102,725,451 Musharakah Irredeemable Non-Cumulative Convertible Preference shares of RM1 each to
102,725,451 ordinary shares of RM1 each.
The new ordinary shares issued during the period ranked pari passu in all respects with the existing ordinary shares of
the Bank.
(i)
102,725
(102,725)
118
20. Subordinated bonds
On 5 September 2006, the Bank issued RM250 million Subordinated Bonds under the Shariah principle of Bai’ Bithaman
Ajil. The Bonds are under a 10 non-callable 5 basis feature, with a profit rate of 6.25% per annum payable semi-annually.
Under the 10 non-callable 5 basic feature, the Bank has the option to redeem the Bonds on the 5th anniversary or any
semi-annual date thereafter. Should the Bank decide not to exercise its option to redeem the bonds, the holders of
the Bonds will be entitled to an annual incremental step-up profit rate from the beginning of the 6th year to the final
maturity date.
21. Reserves
Note
Statutory reserve
(a)
Retained profit
(b)
Exchange fluctuation reserve
Net unrealised losses on available-for-sale securities
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
206,105
166,529
(530)
(52,973)
156,688
117,112
661
(72,225)
204,596
167,212
(530)
(52,824)
155,832
118,448
661
(72,301)
319,131
202,236
318,454
202,640
(a) Statutory reserve
The statutory reserve is maintained in compliance with Section 15 of the Islamic Banking Act 1983 and are not
distributable as cash dividends.
(b) Retained profit
Prior to the year of assessment 2008, Malaysian companies adopted the full imputation system. In accordance with
the Finance Act 2007 which was gazetted on 28 December 2007, companies shall not be entitled to deduct tax
on dividend paid, credited or distributed to its shareholders, and such dividends will be exempted from tax in the
hands of the shareholders (“single tier system”).
However, there is a transitional period of six years, expiring on 31 December 2013, to allow companies to pay
franked dividends to their shareholders under limited circumstances. Companies also have an irrevocable option
to disregard the Section 108 balance and opt to pay dividends under the single tier system. The change in the tax
legislation also provides for the Section 108 balance to be locked-in as at 31 December 2007 in accordance with
Section 39 of the Finance Act 2007.
The Bank did not elect for the irrevocable option to disregard the Section 108 balance. Accordingly, during the
transitional period, the Bank may utilise the credit in the Section 108 balance as at 31 March 2010 and 31 December
2008 to distribute cash dividend payments to ordinary shareholdings as defined under the Finance Act 2007.
As at 31 March 2010 and 31 December 2008, the Bank has sufficient credit in the Section 108 balance to pay
franked dividends out of its entire retained earnings.
119
22. Income derived from investment of depositors’ funds and others
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Income derived from investment of:
(i) General investment deposits
(ii) Other deposits
562,721
302,472
433,469
284,864
562,721
302,472
433,469
285,709
865,193
718,333
865,193
719,178
(i) Income derived from investment of general investment deposits
Finance income and hibah
Held-for-trading securities
Held-for-maturity securities
Available-for-sale securities
Money at call and deposit with financial institutions
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Group and Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
260,235
15
171
62,385
83,132
Amortisation of premium less accretion of discounts
535,574
(7,188)
405,938
7,952
Total finance income and hibah
528,386
413,890
Other operating income
1,999
9,271
1,180
933
11,270
2,113
9,304
12,456
1,305
5,790
10,762
914
23,065
17,466
562,721
433,469
Fees and commission
Guarantee fees
Processing fees
Commission
Total
342,680
87
691
121,812
70,304
120
22. Income derived from investment of depositors’ funds and others (cont’d.)
(ii) Income derived from investment of other deposits
Held-for-trading securities
Held-for-maturity securities
Money at call and deposit with financial institutions
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
184,199
47
371
65,477
37,790
171,019
10
113
40,998
54,632
184,199
47
371
65,477
37,790
171,864
10
113
40,998
54,632
287,884
(3,864)
266,772
5,225
287,884
(3,864)
267,617
5,225
284,020
271,997
284,020
272,842
1,074
4,984
775
613
1,074
4,984
775
613
6,058
1,388
6,058
1,388
5,000
6,693
701
3,805
7,073
601
5,000
6,693
701
3,805
7,073
601
12,394
11,479
12,394
11,479
302,472
284,864
302,472
285,709
Fees and commission
Guarantee fees
Processing fees
Commission
Total
121
23. Income derived from investment of shareholders’ funds
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
50,573
(1,495)
43,407
(924)
50,573
(1,495)
43,407
(924)
49,078
42,483
49,078
42,483
Net gain from foreign exchange transaction
Net (loss)/gain from sale of available-for-sale securities
17,057
(99)
14,015
37
17,057
(99)
14,015
37
16,958
14,052
16,958
14,052
977
2,296
697
1,825
1,491
1,091
3,791
668
2,128
1,296
977
2,296
697
1,825
796
1,091
3,791
668
2,128
108
7,286
8,974
6,591
7,786
4,184
21
6,833
(4)
4,184
21
6,833
(4)
4,205
6,829
4,205
6,829
77,527
72,338
76,832
71,150
Fees and commission
Processing fees
Corporate advisory fees
Service charges and fees
Commission
Others
Other income
Rental income
Gain/(loss) on disposal of property, plant and equipment
Total
122
24. Allowance for losses on financing
Allowance for bad and doubtful financing:
(a) Specific allowance
– Provided in the financial period/year
– Written back during the period/year
(b) General allowance
– Provided in the financial period/year
Bad debts on financing:
– Written off
– Recovered
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
230,498
(97,127)
232,103
(71,099)
230,498
(97,127)
232,103
(71,099)
133,371
161,004
133,371
161,004
9,333
6,498
9,209
6,729
28,080
(9,595)
1,062
(2,427)
28,080
(9,595)
1,062
(2,427)
161,189
166,137
161,065
166,368
25. Impairment loss
Impairment loss for defaulted corporate bonds included
under securities available-for-sale
Impairment loss for investment in subsidiary
Impairment loss for goodwill
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
37,779
–
–
20,520
–
1,219
37,779
1,373
–
20,520
3,048
–
37,779
21,739
39,152
23,568
123
26. Income attributable to depositors
– Mudharabah funds
– Non-Mudharabah funds
– Mudharabah funds
– Non-Mudharabah funds
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
212,425
12,018
221,304
9,421
212,578
12,018
221,476
9,421
1,532
43,981
1,747
86,379
1,532
43,981
1,747
86,379
269,956
318,851
270,109
319,023
27. Personnel expenses
Salaries and wages
Contributions to defined contribution plan
Social security contributions
Allowances and bonuses
Mutual Separation Scheme
Others
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
86,531
20,091
939
30,800
578
13,147
67,814
13,333
733
8,779
515
9,092
86,177
20,048
937
30,754
578
13,142
67,477
13,286
731
8,744
515
9,078
152,086
100,266
151,636
99,831
Included in personnel expenses of the Group and of the Bank are executive director’s remuneration amounting to
RM1,280,000 (1.1.2008 to 31.12.2008: RM429,000) as further disclosed in Note 28 and payment for Mutual Separation
Scheme of RM578,000 for 3 staff (1.1.2008 to 31.12.2008: RM515,000 for 4 staff).
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
124
28. CEO, directors and shariah committee remuneration
Group and Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Executive Director/Chief Executive Officer
Salaries and wages
Contributions to defined contribution plan
Others
Non-Executive Directors
Fees
Other remunerations
Shariah Committee Members
1,085
195
–
340
61
28
1,280
429
395
879
158
743
1,274
901
207
130
2,761
1,460
The number of directors of the Bank whose total remuneration during the financial year fell within the following bands
is analysed below:
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
Executive Director/Chief Executive Officer
RM1,250,000 – RM1,300,000
RM250,001 – RM300,000
RM150,001 – RM250,000
1
–
–
–
1
1
1
–
–
–
1
1
Non-Executive Directors
RM250,001 – RM350,000
RM150,001 – RM250,000
RM100,001 – RM150,000
RM50,001 – RM100,000
RM50,000 and below
1
2
3
2
1
–
1
4
2
3
1
2
3
2
1
–
1
4
2
1
125
29. Compensation of key management personnel
The remuneration of directors and other members of key management during the year was as follows:
Short-term employees benefits
Included in the total key management personnel are:
Director’s remuneration (Note 28)
Group and Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
3,838
5,870
1,280
429
30.Other overheads and expenditures
Promotion
Advertisement and publicity
Establishment
Rental
Depreciation
EDP expenses
Amortisation of land and prepaid lease payment
Hire of equipment
General expenses
Auditors’ fees
– statutory audit
– current year
– underprovision in prior year
– non-audit work
Professional fees
Legal expenses
Repair and maintenance
Insurance
Utilities expenses
Security guard expenses
Telephone
Stationery and printing
Postage and courier
Travelling
Directors remuneration and Shariah Committee allowance
Others
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
8,549
4,466
8,549
4,466
9,524
14,504
38,594
5
5,618
7,250
12,412
30,570
4
4,551
9,524
14,467
38,594
5
5,618
7,250
12,378
30,570
4
4,551
240
65
121
2,883
1,427
1,886
9,074
5,125
5,583
2,584
2,497
1,660
3,759
2,799
9,535
146
–
102
5,006
1,205
4,467
7,378
3,644
4,074
1,886
2,499
1,722
2,926
1,452
8,499
225
60
117
2,798
1,427
1,844
9,074
5,125
5,583
2,447
2,493
1,660
3,747
2,761
9,596
136
–
102
4,984
1,169
4,467
7,378
3,644
4,074
1,886
2,499
1,722
2,926
1,452
8,144
126,032
104,259
125,714
103,802
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
126
31. Finance cost
Subordinated bonds
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
19,531
15,625
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
19,531
15,625
32. Zakat
Group and Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
241
Provision for zakat based on result for the period/year
215
33. Taxation
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
40,121
1,809
12,796
–
40,000
1,809
12,769
–
41,930
12,796
41,809
12,769
(1,722)
–
2,778
(2,498)
1,902
(298)
(1,722)
–
2,778
(2,498)
1,902
(298)
Current income tax
Under provision in prior years
Deferred tax:
Relating to origination and reversal of temporary
differences
Relating to reduction in Malaysia income tax rate
Under/(over) provision in prior period/years
1,056
(894)
1,056
(894)
42,986
11,902
42,865
11,875
127
33. Taxation (cont’d.)
Domestic current income tax is calculated at the statutory tax rate of 25% (31.12.2008: 26%) of the estimated assessable
profit for the year.
A reconciliation of income tax expense applicable to profit before taxation at the statutory income tax rate to income
tax expense at the effective income tax rate of the Group and of the Bank is as follows:
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
142,061
44,068
140,634
42,385
Taxation at Malaysian statutory tax rate 25% (2008: 26%)
Effect of different tax rates in other tax jurisdiction
Effect on opening deferred tax of reduction in Malaysian
income tax
Income not subject to tax
Expenses not deductible for tax purposes
Under provision of income tax in prior period/years
Utilisation of subsidiary tax loss
Under/(over) provision of deferred tax in prior period/years
35,515
1,084
11,458
(1,301)
35,159
1,084
11,020
(1,301)
–
–
1,800
1,809
–
2,778
1,902
(1,341)
1,564
–
(82)
(298)
–
–
2,035
1,809
–
2,778
1,902
(549)
1,183
–
(82)
(298)
Income tax expense for the period/year
42,986
11,902
42,865
11,875
Profit before taxation
Group
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
2,104,152
27,714
2,508,051
73,816
2,131,866
2,581,867
Unused tax losses
Unabsorbed capital allowances
The unused tax losses of the Group amounting to RM2,104,152 (31.12.2008: RM2,508,501) are available indefinitely for
offsetting against future taxable profits of the respective entities within the Group, subject to no substantial change in
shareholdings of those entities under the Income Tax Act, 1967 and guidelines issued by the tax authority.
128
34. Earnings per share
(a) Basic
Basic earnings per share amounts are calculated by dividing the profit for the year attributable to ordinary equity
holders of the Bank by the weighted average number of ordinary shares in issue during the financial year.
Profit attributable to ordinary equity holders of the Bank (RM’000)
Weighted average number of ordinary shares in issue (‘000)
Basic earnings per share (sen)
1.1.2009
to
31.3.2010
RM’000
1.1.2008
to
31.12.2008
RM’000
98,834
900,000
11.0
31,951
397,275
8.0
(b) Diluted
For the purpose of calculating diluted earnings per share, the profit for the year attributable to ordinary equity
holders of the Bank and the weighted average number of ordinary shares in issue during the financial year have
been adjusted for the dilutive effects of all potential ordinary shares, i.e. Musharakah Irredeemable Non-Cumulative
Convertible Preference Shares (“MINCCPS”).
1.1.2009
to
31.3.2010
RM’000
1.1.2008
to
31.12.2008
RM’000
98,834
31,951
Profit attributable to ordinary equity holders of the equity holders of
the Bank (RM’000)
Weighted average number of ordinary shares in issue (‘000)
Effect of dilution of MINCCPS (‘000)
900,000
–
397,275
102,725
Adjusted weighted average number of ordinary shares in issue and issuable (‘000)
900,000
500,000
Diluted earnings per share (sen)
11.0
6.4
129
35. Related party transactions
The Bank’s significant transactions and balances with related parties are as follows:
Related companies *
Income
– profit on financing
Expenditure
– Hibah on deposit
– Seconded staff salary and related expenses
– Purchase of property, plant and equipment
Amounts due to
– deposits
Amounts due from
– financing
Other related companies **
Income
– profit on financing
Expenditure
– Hibah on deposit
– Insurance expenses
– Purchase of property, plant and equipment
Amounts due to
– deposits
Amounts due from
– financing
Group and Bank
1.1.2009
1.1.2008
to
to
31.3.2010 31.12.2008
RM’000
RM’000
7,385
210
1,416
1,564
1,815
5
–
–
563,292
–
281,846
27,898
16,395
221,891
5,747
9,074
26,695
40
–
–
451,565
11,209
733,520
582,125
** Other related companies are companies related to a substantial shareholder of DRB-HICOM Berhad group (2008: a
substantial shareholder of Bukhary Capital Sdn. Bhd.)
* Related companies are companies within the DRB-HICOM Berhad group.
130
36. Commitments and contingencies
(i)
In the normal course of business, the Bank makes various commitments and incurs certain contingent liabilities with
legal recourse to its customers. No material losses are anticipated as a result of these transactions.
Risk weighted exposures of the Bank as at 31 March 2010 are as follows:
Group and Bank
31 March 2010
31 December 2008
Credit Total risk
Credit Total risk
Principal equivalent weighted
Principal equivalent weighted
amount
amount
mount
amount
amount
amount
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
The commitments and
contingencies constitute
the following:
Direct credit substitutes
Trade-related contingencies
Transaction related contingencies
Obligations under an on-going
underwriting agreement
Housing financing sold directly
and indirectly to Cagamas
with recourse
Credit extension commitment:
– Maturity within one year
– Maturity exceeding one year
Foreign exchange related
contracts
Interest rate related contracts
Other commitments
609
80,091
1,993,954
609
16,018
996,977
612
13,996
490,906
6,964
104,404
1,859,658
6,964
20,881
929,829
6,964
15,801
394,368
75,000
37,500
7,500
63,000
31,500
6,300
380,846
380,846
194,646
363,801
363,801
72,760
993,178
993,599
–
496,799
–
301,332
776,803
1,423,706
155,361
711,853
145,161
550,474
1,214,752
–
–
29,819
–
–
15,362
–
–
1,348,094
100,000
86,067
44,496
2,000
–
32,777
400
–
5,732,029
1,958,568
1,024,354
6,132,497
2,266,685
1,225,005
37. Financial risk management objectives and policies
The Bank’s risk management strategy seeks to ensure that risks undertaken are well managed within the boundaries
of its risk appetite. With the approval by the Board, the Bank is in the process of putting in place an integrated
risk management capability that would enable the Bank to achieve a single view of risks across its various business
operations and to gain strategic competitive advantage from its management capabilities. This is in line with the BASEL
II recommendation.
Market risk
Market risk is the potential loss arising from adverse movements in market variables such as rate of return, foreign
exchange rate, equity prices and commodity prices.
131
37. Financial risk management objectives and policies (cont’d.)
Credit risk
Credit risk arises from the possibility that a customer or counterparty may be unable to meet its financial obligations to
the Bank, either from a facility granted or a contract in which the Bank has a gain position.
Liquidity risk
Liquidity risk refers to the inability for the Bank to meet its funding requirements arising from cash flow mismatches and
its inability to liquidate positions quickly and in sufficient volumes.
Operational risk
Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems or from
external events.
The Bank manages risks strategically through the following risk committees.
Board Risk Management Committee (“BRMC”)
BRMC is primarily responsible for effective functioning of the integrated risk management function within the Bank. As
a committee of the Board, it acts with the delegated authority to decide or make recommendations to the Board of
Directors on risk management issues. Its members comprise two independent non-executive directors and two nonindependent non-executive directors, of which one of the independent non-executive directors acts as the committee
chairman.
The key functions of the BRMC includes to review and recommend risk management strategies to the Board; to review
and approve risk management policies; to oversee the overall management of all risks covering market risk, asset and
liability management, credit risk and operational risk; to approve risk methodologies for measuring and managing risks
and to approve contingency plans for dealing with various extreme internal/external events and disasters.
Executive Risk Management Committee (“ERMC”)
The Board and BRMC have the overall responsibility for establishing the risk strategies and the policies of the Bank.
Execution of these strategies and policies is the responsibilities of the ERMC. The committee consists of senior members
of the management and the Chief Risk Officer. The committee focuses on the overall business strategies and daily
business operations of the Bank in respect of risk management.
Among the responsibilities of ERMC are overall responsibility for management of risks from a day-to-day business and
operational perspective; to execute risk management strategies and policies as set by the Board and BRMC and ensure
compliance thereof; to review risk management policies, controls and systems; to cultivate a proactive risk management
culture within the Bank; to provide advice to the BRMC and Risk Management Department on impact of risk measures
on business strategies.
38. Profit rate risk
The Bank is exposed to the risk associated with the effects of fluctuations in the prevailing levels of profit rate on the
financial position and cash flows of its portfolio. The fluctuations in profit rate can be influenced by changes in interest
rates that affect the value of financial instruments under its portfolio. Profit rate risk is monitored and managed by the
Risk Management Department to protect the income from operations.
The table below summarises the Bank’s exposure to profit rate risk for its operations. The table indicates effective profit
rates at the balance sheet date and the periods in which the financial instruments reprice or mature, whichever is
earlier.
132
38. Profit rate risk (cont’d.)
<=============== Non-trading book ===============>
Non-profit
Group
Up to
> 6 – 12
> 1 – 5
Over 5
rate
Effective
31 March 2010
6 months
months
years
years
sensitive
Total profit rate
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
%
Assets
Cash and short-term funds 5,622,579
Securities
– held-to-maturity
–
– available-for-sale
339,712
– performing
2,052,054
– non-performing*
–
Statutory deposits with
–
Other non-profit sensitive
assets
–
Total assets
Liabilities and
shareholders’ equity
Deposits from customers 14,521,168
Deposits and placements
of banks and other
16,361
Bills and acceptances
payable
–
Subordinated bonds
–
Other non-profit sensitive
liabilities
–
Total liabilities
Total liabilities and
On-balance sheet profit
rate sensitivity gap
Off-balance sheet profit
Total profit rate
sensitivity gap
–
–
–
152,804
5,775,383
2.25
–
381,853
28,224
2,324,856
–
966,384
–
–
28,224
4,012,805
0.88
4.45
104,688
–
1,426,651
–
2,533,014
–
–
513,752
6,116,407
513,752
6.37
–
–
–
–
87,821
87,821
–
–
–
–
179,820
179,820
–
486,541
3,779,731
3,499,398
934,197 16,714,212
367,052
13,861
–
18,775 14,920,856
–
–
–
–
16,361
2.25
–
–
–
250,000
–
–
92,224
–
92,224
250,000
–
6.25
–
–
–
115,640
115,640
–
14,537,529
–
367,052
–
263,861
–
–
–
226,639 15,395,081
1,319,131 1,319,131
14,537,529
367,052
263,861
–
1,545,770 16,714,212
(6,523,184)
119,489
3,515,870
3,499,398
28,656
–
3,544,526
3,499,398
8,014,345
(761,353)
(7,284,537)
(58,169)
61,320
2.73
* This is arrived at after deducting general and specific allowances from gross non-performing financing outstanding.
133
<=============== Non-trading book ===============>
Non-profit
Group
Up to
> 6 – 12
> 1 – 5
Over 5
rate
Effective
31 December 2008
6 months
months
years
years
sensitive
Total profit rate
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
%
Assets
with banks and other
Securities
– performing
– non-performing*
Other non-profit
sensitive assets
Total assets
Liabilities and
of banks and other
payable
Subordinated bonds
Other non-profit
sensitive liabilities
4,900,553
–
–
–
166,729
5,067,282
3.5
–
–
–
–
–
–
–
228,945
2,545
138,572
28,346
1,200,473
–
1,303,026
–
–
30,891
2,871,016
1.0
5.5
1,863,849
–
93,729
–
1,052,301
–
2,425,469
–
–
592,168
5,435,348
592,168
6.4
–
–
–
–
–
251,771
251,771
–
–
–
–
–
150,169
150,169
–
6,993,347
234,846
2,281,120
3,728,495
1,160,837 14,398,645
12,373,401
74,569
–
–
– 12,447,970
2.9
250,425
–
–
–
–
250,425
3.6
–
–
–
–
–
250,000
–
–
651,916
–
651,916
250,000
–
6.3
–
–
–
–
96,098
96,098
–
Total liabilities
12,623,826
–
74,569
–
250,000
–
–
–
748,014 13,696,409
702,236
702,236
12,623,826
74,569
250,000
–
1,450,250 14,398,645
(5,630,479)
160,277
2,031,120
3,728,495
(1,052,078)
–
–
–
Total profit rate
sensitivity gap
(6,682,557)
160,277
2,031,120
3,728,495
134
<=============== Non-trading book ===============>
Non-profit
Bank
Up to
> 6 – 12
> 1 – 5
Over 5
rate
Effective
31 March 2010
6 months
months
years
years
sensitive
Total profit rate
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
%
Assets
Cash and short-term funds 5,622,579
Securities
–
339,712
– performing
2,059,051
– non-performing*
–
–
Other non-profit
sensitive assets
–
Total assets
Liabilities and
Deposits from customers 14,528,158
of banks and other
16,361
payable
–
Subordinated bonds
–
Other non-profit
–
Total liabilities
Total profit rate
sensitivity gap
–
–
–
152,804
5,775,383
2.3
–
381,853
28,224
2,324,856
–
966,384
–
–
28,224
4,012,805
0.9
4.5
104,688
–
1,426,651
–
2,526,263
–
–
513,752
6,116,653
513,752
6.4
–
–
–
–
87,821
87,821
–
–
–
–
185,689
185,689
–
486,541
3,779,731
3,492,647
940,066 16,720,327
367,054
13,861
–
18,775 14,927,848
–
–
–
–
16,361
2.3
–
–
–
250,000
–
–
92,224
–
92,224
250,000
–
6.3
–
–
–
115,440
115,440
–
14,544,519
–
367,054
–
263,861
–
–
–
226,439 15,401,873
1,318,454 1,318,454
14,544,519
367,054
263,861
–
1,544,893 16,720,327
(6,523,177)
119,487
3,515,870
3,492,647
28,656
–
3,544,526
3,492,647
8,021,342
(761,353)
(7,284,530)
(58,169)
61,318
2.7
135
<=============== Non-trading book ===============>
Non-profit
Bank
Up to
> 6 – 12
> 1 – 5
Over 5
rate
Effective
31 December 2008
6 months
months
years
years
sensitive
Total profit rate
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
%
Assets
Securities
– performing
– non-performing*
Other non-profit
sensitive assets
Total assets
Liabilities and
of banks and other
payable
Subordinated bonds
Other non-profit
4,900,553
–
–
–
166,729
5,067,282
3.5
–
228,945
2,545
138,572
28,346
1,200,473
–
1,303,026
–
–
30,891
2,871,016
1.0
5.5
1,863,849
–
93,729
–
1,052,301
–
2,440,621
–
–
592,168
5,450,500
592,168
6.4
–
–
–
–
–
251,771
251,771
–
–
–
–
–
152,041
152,041
–
6,993,347
234,846
2,281,120
3,743,647
1,162,709 14,415,669
12,390,129
74,569
–
–
– 12,464,698
2.9
250,425
–
–
–
–
250,425
3.6
–
–
–
–
–
–
–
250,000
651,916
–
651,916
250,000
–
6.3
–
–
–
–
95,990
95,990
–
Total liabilities
12,640,554
–
74,569
–
–
–
250,000
–
747,906 13,713,029
702,640
702,640
12,640,554
74,569
–
250,000
1,450,546 14,415,669
(5,647,207)
160,277
2,281,120
3,493,647
(1,052,078)
–
–
–
Total profit rate
sensitivity gap
(6,699,285)
160,277
2,281,120
3,493,647
136
39. Liquidity risk
Maturities of assets and liabilities by behavioural maturity profile
Group
31 March 2010
Up to 6
months
RM’000
> 6 - 12
months
RM’000
> 1 - 5
years
RM’000
Over 5
years
RM’000
Total
RM’000
Assets
Securities
– Held-to-maturity
– Available-for-sale
Other assets
5,775,383
–
–
–
5,775,383
–
339,327
1,197,041
–
67,826
–
381,420
122,055
–
27,915
28,224
2,324,277
1,602,059
–
–
–
967,781
3,709,004
87,821
84,079
28,224
4,012,805
6,630,159
87,821
179,820
Total assets
7,379,577
531,390
3,954,560
4,848,685
16,714,212
Liabilities
Deposits and placements of banks and
Other liabilities
Subordinated bonds
12,155,511
367,052
2,398,293
–
14,920,856
16,361
92,224
115,184
–
–
–
456
–
–
–
–
–
–
–
–
250,000
16,361
92,224
115,640
250,000
Total liabilities
12,379,280
367,508
2,398,293
250,000
15,395,081
Off-balance sheet liabilities
Credit and commitments
1,046,205
1,187,856
700,551
2,797,417
5,732,029
Net maturity mismatch
6,333,372
3,254,009
1,801,268
10,732,183
1,046,205
1,187,856
700,551
2,797,417
5,732,029
(1,046,205)
(1,187,856)
(700,551)
(2,797,417)
(5,732,029)
(656,466)
137
39. Liquidity risk (cont’d.)
Group
31 December 2008
Up to 6
months
RM’000
> 6 - 12
months
RM’000
> 1 - 5
years
RM’000
Over 5
years
RM’000
Total
RM’000
Assets
Securities
Other assets
5,067,282
–
–
–
5,067,282
–
228,945
1,198,955
–
70,597
2,545
166,027
129,868
–
42,802
28,346
1,173,018
1,212,292
–
36,770
–
1,303,026
3,486,401
251,771
–
30,891
2,871,016
6,027,516
251,771
150,169
Total assets
6,565,779
341,242
2,450,426
5,041,198
14,398,645
Liabilities
Other liabilities
Subordinated bonds
9,164,716
350,715
2,932,539
–
12,447,970
250,425
651,916
75,993
–
–
–
20,105
–
–
–
–
250,000
–
–
–
–
250,425
651,916
96,098
250,000
Total liabilities
10,143,050
370,820
3,182,539
–
13,696,409
4,344,990
–
–
1,787,507
6,132,497
(7,922,261)
(29,578)
(732,113)
3,253,691
(5,430,261)
138
Maturities of assets and liabilities by behavioural maturity profile
Bank
31 March 2010
Up to 6
months
RM’000
> 6 - 12
months
RM’000
> 1 - 5
years
RM’000
Over 5
years
RM’000
Total
RM’000
Assets
Securities
Other assets
5,775,383
–
–
–
5,775,383
–
339,327
1,197,041
–
67,078
–
381,420
115,305
–
27,915
28,224
2,324,277
1,602,059
–
–
–
967,781
3,716,000
87,821
90,696
28,224
4,012,805
6,630,405
87,821
185,689
Total assets
7,378,829
524,640
3,954,560
4,862,298
16,720,327
Liabilities
Other liabilities
Subordinated bonds
12,162,503
367,052
2,398,293
–
14,927,848
16,361
92,224
114,984
–
–
–
456
–
–
–
–
–
–
–
–
250,000
16,361
92,224
115,440
250,000
Total liabilities
12,386,072
367,508
2,398,293
250,000
15,401,873
1,046,205
1,187,856
700,551
2,797,417
5,732,029
(6,053,448)
(1,030,724)
855,716
1,814,881
(4,413,575)
139
Bank
31 December 2008
Up to 6
months
RM’000
> 6 - 12
months
RM’000
> 1 - 5
years
RM’000
Over 5
years
RM’000
Total
RM’000
Assets
Securities
Other assets
5,067,282
–
–
–
5,067,282
–
228,945
1,198,954
–
65,331
2,545
166,027
129,937
–
42,060
28,346
1,173,018
1,212,292
–
–
–
1,303,026
3,501,485
251,771
44,650
30,891
2,871,016
6,042,668
251,771
152,041
Total assets
6,560,512
340,569
2,413,656
5,100,932
14,415,669
Liabilities
Other liabilities
Subordinated bonds
9,181,465
350,716
2,932,517
–
12,464,698
250,425
651,916
75,890
–
–
–
20,100
–
–
–
–
250,000
–
–
–
–
250,425
651,916
95,990
250,000
Total liabilities
10,159,696
370,816
3,182,517
–
13,713,029
4,344,990
–
–
1,787,507
6,132,497
(7,944,174)
(30,247)
(768,861)
3,313,425
(5,429,857)
(a) Capital expenditure approved by directors but not provided for in the financial statements amounted to:
Approved and contracted for
Approved but not contracted for
Group and Bank
31.3.2010 31.12.2008
RM’000
RM’000
8,210
64,496
5,495
97,343
72,706
102,838
40. Capital and other commitments
140
41. Capital adequacy
(a) The Core Capital Ratios and Risk-Weighted Capital Ratios of the Group/Bank are as follows:
Group
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
Computation of Total Risk-Weighted Assets (“RWA”)
Total credit RWA
Total market RWA
Total operational RWA
Large exposure Risk RWA for equity holdings
8,684,382
63,805
922,973
–
7,360,255
284,485
779,604
–
8,677,935
63,805
916,064
–
7,359,696
284,485
779,449
–
Total RWA
9,671,160
8,424,344
9,657,804
8,423,630
Computation of Capital Ratios
Tier-I capital
Paid-up ordinary share capital
Paid-up Musharakah irredeemable non-cumulative
convertible preference shares
Statutory reserve
Retained profits
Less: Intangible
Less: Deferred tax assets (net)
1,000,000
397,275
1,000,000
397,275
Total Tier-I Capital
–
206,105
166,529
–
(27,915)
102,725
156,688
117,112
–
(35,580)
–
204,596
167,212
–
(27,915)
102,725
155,832
118,448
–
(35,580)
1,344,719
738,220
1,343,893
738,700
Tier-II capital
Subordinated bonds
General allowance for bad and doubtful financing
250,000
106,663
250,000
97,330
250,000
106,770
250,000
97,561
Total Tier-II Capital
Less: Investment in subsidiary companies
356,663
–
347,330
–
356,770
(6,402)
347,561
(7,675)
Capital Base
1,701,382
1,085,550
1,694,261
1,078,586
Core capital
Capital base
1,344,719
1,701,382
738,220
1,085,550
1,343,893
1,694,261
738,700
1,078,586
Core Capital Ratios
Risk-Weighted Capital Ratio
13.9%
17.6%
8.8%
12.9%
13.9%
17.5%
8.8%
12.8%
Risk-weighted capital adequacy ratio has been computed based on the requirement of Capital Adequacy Framework
for Islamic Bank issued by Bank Negara Malaysia effective from 1 January 2008. The comparative figure has been
restated for comparison purposes.
141
41. Capital adequacy (cont’d.)
(b) Risk-weighted and capital requirements for credit risk, large risk, market risk and operational risk as at 31 March,
are as follows:
Total Risk
Weighted
Assets
Group
Gross
Net After Effect
31 March 2010
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
(i)
Credit Risk
(a) On Balance sheet exposures
Sovereign/Central banks
Public sector entities Banks, Development Financial
Institution (“FDI”) &
Multilateral Development
Banks (“MDB”)
Corporates
Regulatory retail
Residential real estate
Higher risk assets
Equity exposure
Other assets
Defaulted exposure
6,074,593
83,556
–
16,712
–
16,712
–
1,336
802,394
4,632,501
3,027,843
402,394
988,497
–
236,159
401,037
802,394
4,565,979
3,026,171
402,394
937,037
–
236,159
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
15,694
220,695
181,570
24,144
110,915
–
13,513
37,656
16,661,965
16,529,320
7,569,039
7,569,039
605,523
Off-Balance Sheet Exposures*
Credit-related off-balance
sheet exposure
1,928,750
Derivative financial instruments
29,819
Other treasury-related
off-Balance sheet exposure
–
1,928,750
29,819
1,099,981
15,362
1,099,981
15,362
87,998
1,229
–
–
–
–
1,958,569
1,958,569
1,115,343
1,115,343
89,227
18,620,534
18,487,889
8,684,382
8,684,382
694,750
–
–
–
–
–
Total on and off-balance
sheet exposures
(ii) Large Exposures Risk Requirement
* Profit Sharing Investment Account
6,074,593
96,547
(b)
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
142
are as follows: (cont’d.)
Risk
Group
Long
Short
Net
Weighted
Capital
31 March 2010
Position
Position
Exposure
Assets Requirement
RM’000
RM’000
RM’000
RM’000
RM’000
(iii) Market Risk
Benchmark Rate Risk
Foreign Currency Risk
957
1,483
2,063
(11,066)
3,020
(9,583)
52,739
11,066
4,219
885
63,805
5,104
(iv) Operational Risk
922,973
73,838
(v) Total RWA and Capital Requirements
9,671,160
773,692
Note:
* Credit Risk of off balance sheet items
** After netting and credit risk mitigation
(b) Risk-weighted and capital requirements for credit risk, large risk, market risk and operational risk as at 31 December,
are as follows:
Total Risk
Weighted
Assets
Group
Gross
Net After Effect
31 December 2008
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
(i)
Credit Risk
(a) On Balance Sheet Exposures
Sovereign/Central Banks
Public Sector Entities
Banks, Development Financial
Banks (“MDB”)
Corporates
Regulatory Retail
Residential Real Estate
Higher Risk Assets
Equity Exposure
Other Assets
Defaulted Exposure
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
5,671,760
65,786
5,671,760
58,275
5,671,760
58,275
–
11,655
–
932
176,371
4,040,636
2,518,334
399,002
720,345
7,675
178,512
316,018
176,371
3,750,401
2,503,052
399,002
680,590
7,675
178,513
316,018
176,371
3,750,401
2,503,052
399,002
680,590
7,675
178,513
316,018
47,341
2,525,071
1,877,288
190,267
1,036,491
11,513
118,741
316,883
3,787
202,006
150,183
15,221
82,919
921
9,499
25,351
14,094,439
13,741,657
13,741,657
6,135,250
490,819
143
(b) Risk-weighted and capital requirements for credit risk, large risk, market risk and operational risk as at
31 December, are as follows: (cont’d.)
Total Risk
Weighted
Assets
Group
Gross
Net After Effect
31 December 2008
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
(i)
Credit Risk (cont’d.)
(b) Off-Balance Sheet Exposures*
Credit-related Off-Balance
Sheet Exposure
Derivative Financial Instruments
Other Treasury-related
Off-Balance Sheet Exposure
Total On and Off-balance
Sheet Exposures
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
2,188,689
46,496
2,188,689
46,496
2,188,689
46,496
1,185,528
33,177
94,842
2,654
31,500
31,500
31,500
6,300
504
2,266,685
2,266,685
2,266,685
1,225,005
98,000
16,361,124
16,008,342
16,008,342
7,360,255
588,819
–
–
–
–
–
Group
Long
Short
Net
31 December 2008
Position
Position
Exposure
RM’000
RM’000
RM’000
(298)
18
246,662
37,823
19,733
3,026
284,485
22,759
779,604
62,368
8,424,344
673,946
Note:
2,533
38
(2,831)
(20)
(iii) Market Risk
Benchmark Rate Risk
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
144
Total Risk
Weighted
Assets
Bank
Gross
Net After Effect
31 March 2010
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
(i)
Credit Risk
Banks (“MDB”)
Corporates
Regulatory Retail
Higher Risk Assets
Equity Exposure
Other Assets
Defaulted Exposures
6,074,593
96,547
6,074,593
83,556
–
16,712
–
16,712
–
1,337
802,394
4,632,501
3,027,843
402,394
988,497
–
229,712
401,037
802,394
4,565,979
3,026,171
402,394
937,037
–
229,712
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
15,694
220,695
181,570
24,144
110,915
–
12,997
37,656
16,655,518
16,522,873
7,562,592
7,562,592
605,008
Off-Balance Sheet Exposures*
Sheet Exposure
1,928,750
29,819
Off-Balance Sheet Exposures
–
1,928,750
29,819
1,099,981
15,362
1,099,981
15,362
87,998
1,229
–
–
–
–
1,958,569
1,958,569
1,115,343
1,115,343
89,227
18,614,087
18,481,442
8,677,935
8,677,935
694,235
–
–
–
–
–
(b)
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
Sheet Exposures
145
Bank
Long
Short
Net
31 March 2010
Position
Position
Exposure
RM’000
RM’000
RM’000
(iii) Market Risk
Benchmark Rate Risk
957
1,483
2,063
(11,066)
3,020
(9,583)
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
52,739
11,066
4,219
885
63,805
5,104
916,064
73,285
9,657,804
772,624
Note:
Total Risk
Weighted
Assets
Bank
Gross
Net After Effect
31 December 2008
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
Credit Risk
Banks (“MDB”)
Corporates
Regulatory Retail
Higher Risk Assets
Equity Exposure
Other Assets
Defaulted Exposures
5,671,760
65,786
5,671,760
58,275
5,671,760
58,275
–
11,655
–
932
176,371
4,040,636
2,518,334
399,002
720,345
7,675
176,661
316,018
176,371
3,739,996
2,503,052
399,002
690,995
7,675
176,662
316,018
176,371
3,739,996
2,503,052
399,002
690,995
7,675
176,662
316,018
47,341
2,525,071
1,877,288
190,267
1,036,491
11,513
118,182
316,883
3,787
202,006
150,183
15,221
82,919
921
9,455
25,351
14,092,588
13,739,806
13,739,806
6,134,691
490,775
(i)
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
146
Total Risk
Weighted
Assets
Bank
Gross
Net After Effect
31 December 2008
Exposures
Exposures
of PSIA*
RM’000
RM’000
RM’000
(i)
Credit Risk (cont’d.)
(b) Off-Balance Sheet Exposures*
Sheet Exposure
Off-Balance Sheet Exposure
Sheet Exposures
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
2,188,689
46,496
2,188,689
46,496
2,188,689
46,496
1,185,528
33,177
94,842
2,654
31,500
31,500
31,500
6,300
504
2,266,685
2,266,685
2,266,685
1,225,005
98,000
16,359,273
16,006,491
16,006,491
7,359,696
588,775
–
–
–
–
–
Bank
Long
Short
Net
31 December 2008
Position
Position
Exposure
RM’000
RM’000
RM’000
(iii) Market Risk
Benchmark Rate Risk
(298)
18
246,662
37,823
19,733
3,026
284,485
22,759
779,449
62,356
8,423,630
673,890
Note:
2,533
38
(2,831)
(20)
Risk
Weighted
Capital
Assets Requirement
RM’000
RM’000
Risk-Weights
0%
20%
35%
50%
75%
100%
150%
–
90,849
–
–
–
–
–
90,849
6,821,172
–
–
–
–
–
–
6,821,172
–
–
–
–
–
–
26,841
–
783,240
–
120,842
–
– 1,075,714
930,923 1,075,714
–
–
–
701,357 1,933,419
–
–
–
–
119,189
656,443
3,316
–
– 3,063,672
– 2,658,978
12,341
–
165,392
18,963
820,546 5,414,232 3,098,292
–
–
–
–
–
–
–
–
6,888,420
–
2,725,625
545,125
–
–
805,789
402,894
3,846,912 2,885,184
2,961,073 2,961,074
1,260,069 1,890,105
236,160 18,487,888 8,684,382
67,248
–
–
–
–
168,912
–
Risk-Weights
0%
20%
35%
50%
75%
100%
150%
6,412,688
6,412,688
–
–
–
–
–
–
60,404
–
60,404
–
–
–
–
–
–
1,128,294
–
710,732
–
2,935,832
43,412
4,818,270
–
513,489
–
45,198
–
1,670
–
560,357
2,591,905
–
–
–
6,597
2,543,781
23,099
18,428
583,444
–
–
242,657
88,208
108,658
143,865
56
795,086
–
–
–
–
–
–
795,086
7,675
–
–
–
–
–
–
7,675
6,472,461
1,702,187
242,657
850,735
2,652,439
3,223,206
864,657
178,513 16,008,342
59,773
–
–
–
–
118,740
–
7,360,255
–
340,437
84,930
425,367
1,989,329
3,223,206
1,296,986
<==================== Exposures after Netting and Credit Risk Mitigation ====================>
Total
Exposures
after
Total
Group
Sovereign
Public
Banks, Residential
HigherNetting and
Risk
31 December & Central
Sector
MDBs Regulatory
Real
Risk
Equity
Other Credit Risk Weighted
2008
Banks
Entities and FDIs Corporate
Retail
Estate
Assets Exposure
Assets Mitigation
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Credit risk disclosure by risk weights (including deducted exposures) as at 31 December, are as follows:
Total
Exposures
after
Total
Sovereign
Public
Banks, Residential
HigherNetting and
Risk
Group
& Central
Sector
MDBs Regulatory
Real
Risk
Equity
31 March 2010
Banks
Retail
Estate
Assets Exposure
Assets Mitigation
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Credit risk disclosure by risk weights (including deducted exposures) as at 31 March, are as follows:
147
Risk-Weights
0%
20%
35%
50%
75%
100%
150%
–
90,849
–
–
–
–
–
90,849
6,821,172
–
–
–
–
–
–
6,821,172
820,546 5,414,232 3,098,292
–
–
–
701,357 1,933,419
–
–
–
–
119,189
656,443
3,316
–
– 3,063,672
– 2,658,978
12,341
–
165,392
18,963
930,923 1,075,714
–
–
–
–
–
–
26,841
–
783,240
–
120,842
–
– 1,075,714
–
–
–
–
–
–
–
–
6,888,420
–
2,725,625
545,125
–
–
805,789
402,894
3,846,912 2,885,184
2,954,626 2,954,627
1,260,069 1,890,105
229,713 18,481,441 8,677,935
67,248
–
–
–
–
162,465
–
Risk-Weights
0%
20%
35%
50%
75%
100%
150%
6,412,688
6,412,688
–
–
–
–
–
–
60,404
–
60,404
–
–
–
–
–
560,357
–
513,489
–
45,198
–
1,670
–
4,818,270
–
1,128,294
–
710,732
–
2,935,832
43,412
2,591,905
–
–
–
6,597
2,543,781
23,099
18,428
583,444
–
–
242,657
88,208
108,658
143,865
56
795,086
–
–
–
–
–
–
795,086
7,675
–
–
–
–
–
–
7,675
6,471,169
1,702,187
242,657
850,735
2,652,439
3,222,647
864,657
176,662 16,006,491
58,481
–
–
–
–
118,181
–
7,359,696
–
340,437
84,930
425,367
1,989,329
3,222,647
1,296,986
Total
Exposures
after
Total
Bank
Sovereign
Public
Banks, Residential
HigherNetting and
Risk
31 December & Central
Sector
MDBs Regulatory
Real
Risk
Equity
2008
Banks
Retail
Estate
Assets Exposure
Assets Mitigation
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Credit risk disclosure by risk weights (including deducted exposures) as at 31 December, are as follows: (cont’d.)
Total
Exposures
after
Total
Sovereign
Public
Banks, Residential
HigherNetting and
Risk
Bank
& Central
Sector
MDBs Regulatory
Real
Risk
Equity
31 March 2010
Banks
Retail
Estate
Assets Exposure
Assets Mitigation
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Credit risk disclosure by risk weights (including deducted exposures) as at 31 March, are as follows: (cont’d.)
148
149
(d) The capital requirements and risk-weighted assets as at 31 March, are as follows:
Standardised Approach
Funded by
Non-Profit
Market Risk
Specific
General
Sharing
Group and Bank
Investment Investment Investment
31 March 2010
Account
Account
Account
RM’000
RM’000
RM’000
Benchmark Rate Risk
Foreign Exchange Risk
–
–
–
–
4,219
885
Total Capital Requirements
–
–
5,104
Total Risk-Weighted
–
–
63,805
Funded by
Non-Profit
Market Risk
Specific
General
Sharing
Group and Bank
Investment Investment Investment
31 December 2008
Account
Account
Account
RM’000
RM’000
RM’000
Benchmark Rate Risk
Foreign Exchange Risk
–
–
–
–
19,733
3,026
Total Capital Requirements
–
–
22,759
Total Risk-Weighted
–
–
284,485
150
(e) Geographic distribution of credit exposures as at 31 March, are as follows:
Domestic
Labuan Offshore
Total
Risk
Risk
Risk
Group Weighted Weighted Weighted
31 March 2010
Exposures
Assets Exposures
Assets Exposures
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(i)
Credit Risk
(a) On Balance Sheet
Exposures
6,074,593
83,556
–
Banks, Development
Financial Institution
(“FDI”) & Multilateral
Development Banks
(“MDB”)
802,376
Corporates
4,351,901
Regulatory Retail
3,026,171
402,394
Higher Risk Assets
841,512
Equity Exposure
–
Other Assets
233,411
Defaulted Exposures
401,037
–
16,712
–
–
–
–
–
–
–
6,074,593
83,556
–
–
16,712
–
196,153
2,583,671
2,269,628
301,795
1,243,151
–
166,164
470,701
18
214,077
–
–
95,525
–
2,748
–
18
175,012
–
–
143,287
–
2,748
–
802,394
4,565,979
3,026,171
402,394
937,037
–
236,159
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
16,216,951
7,247,975
312,368
321,065 16,529,320
7,569,039
1,008,993
–
–
1,928,750
1,099,981
15,362
–
–
29,819
15,362
–
–
–
–
–
1,958,569
1,024,355
–
–
1,958,569
1,115,343
Sheet Exposures
18,175,520
8,272,330
312,368
321,065 18,487,889
8,684,382
–
–
(b)
Off-Balance Sheet
Exposures*
Sheet Exposure
1,928,750
Derivative Financial
Instruments
29,819
Off-Balance Sheet
Exposure
–
(ii) Large Exposures Risk
Requirement
–
–
–
–
151
(e) Geographic distribution of credit exposures as at 31 March, are as follows: (cont’d.)
Domestic
Labuan Offshore
Total
Risk
Risk
Risk
Bank Weighted Weighted Weighted
31 March 2010
Exposures
Assets Exposures
Assets Exposures
Assets
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(i)
–
16,712
–
–
–
–
–
–
–
6,074,593
83,556
–
–
16,712
–
196,153
2,583,671
2,269,628
193,797
1,243,151
–
159,717
470,701
18
214,077
–
–
95,525
–
2,748
–
18
175,012
–
–
143,287
–
2,748
–
802,394
4,565,979
3,026,171
402,394
937,037
–
229,712
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
16,210,504
7,133,530
312,368
321,065 16,522,873
7,562,592
1,008,993
–
–
1,928,750
1,099,981
15,362
–
–
29,819
15,362
–
–
–
–
–
–
–
–
–
–
1,958,569
1,024,355
–
–
1,958,569
1,115,343
Sheet Exposures
18,169,073
8,157,885
312,368
321,065 18,481,442
8,677,935
–
–
(b)
Off-Balance Sheet
Exposures*
Sheet Exposure
1,928,750
Derivative Financial
Instruments
29,819
Off-Balance Sheet
Exposure
–
Defaulted Exposures
–
(ii) Large Exposures Risk
Requirement
–
–
–
–
Credit Risk
(a) On Balance Sheet
Exposures
6,074,593
83,556
–
Banks, Development
Financial Institution
Development Banks
(“MDB”)
802,376
Corporates
4,351,901
Regulatory Retail
3,026,171
402,394
Higher Risk Assets
841,512
Equity Exposure
–
Other Assets
226,964
Defaulted Exposure
401,037
Rating of credit exposures as at 31 March, are as follows:
Total
1,334,379
On and Off BalanceSheet Exposures
Credit Exposures –
Sovereigns/Central Banks
–
–
Banks, Development
Financial Institutions
Development Banks
(“MDB”)
272,458
Insurance Cos, Securities
Firms & Fund Managers
–
Corporates
1,061,921
Regulatory Retail
–
Residential Mortgages
–
Higher Risk Assets
–
Other Assets
–
Specialised Financing/
Investment
–
Securitisation Exposures
–
Equity Exposures
–
–
886,173
–
–
–
–
–
–
–
–
438,000
–
–
–
–
–
–
–
951,449
65,276
–
438,000
–
–
–
–
32,607
–
–
–
–
6,921
–
–
–
–
25,686
–
–
729,073
–
–
–
–
627,388
–
–
–
–
101,685
–
–
14,882
–
–
–
–
14,882
–
–
–
–
–
–
–
8,160
–
–
–
–
8,160
–
–
–
–
–
–
–
BB+
TO BB-
RM’000
–
–
–
–
–
–
–
–
–
–
–
–
–
13,055
–
–
–
–
13,055
–
–
–
–
–
–
–
Below
B-
Ba3
RM’000 RM’000
Rating by Approved ECAIs
Exposure Class
AAA
AA+
AA
AA-
A
BBB
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
Group
(f)
355,442
–
820,547
– 6,821,172
– 103,840
Grand
Total
RM’000
–
–
–
–
–
–
–
–
–
9,892 10,821,991 4,267,048 18,620,536
–
–
–
–
–
–
–
9,892 2,414,363
– 5,480,755
–
– 3,099,966 3,099,966
–
– 930,922 930,922
– 1,127,174
– 1,127,174
–
– 236,160 236,160
–
– 6,821,172
– 103,840
P1/
MARC1 Unrated
Others
RM’000 RM’000 RM’000
152
Rating of credit exposures as at 31 March, are as follows: (cont’d.)
Total
25,686
–
6,921
–
–
–
–
–
–
–
32,607
65,276
–
886,173
–
–
–
–
–
–
–
951,449
–
438,000
–
–
–
–
–
–
–
438,000
–
–
–
–
–
–
–
1,334,379
On and Off BalanceSheet Exposures
Credit Exposures –
Sovereigns/Central Banks
–
–
Banks, Development
Financial Institutions
Development Banks
(“MDB”)
272,458
Insurance Cos, Securities
Firms & Fund Managers
–
Corporates
1,061,921
Regulatory Retail
–
Residential Mortgages
–
Higher Risk Assets
–
Other Assets
–
Specialised Financing/
Investment
–
Securitisation Exposures
–
Equity Exposures
–
729,073
–
–
–
–
627,388
–
–
–
–
101,685
–
–
14,882
–
–
–
–
14,882
–
–
–
–
–
–
–
8,160
–
–
–
–
8,160
–
–
–
–
–
–
–
BB+
TO BB-
RM’000
–
–
–
–
–
–
–
–
–
–
–
–
–
13,055
–
–
–
–
13,055
–
–
–
–
–
–
–
Below
B-
Ba3
RM’000 RM’000
Rating by Approved ECAIs
Exposure Class
AAA
AA+
AA
AA-
A
BBB
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
Bank
(f)
355,442
–
820,547
– 6,821,172
– 103,840
Grand
Total
RM’000
–
–
–
–
–
–
–
–
–
9,892 10,821,991 4,260,601 18,614,089
–
–
–
–
–
–
–
9,892 2,414,363
– 5,480,755
–
– 3,099,966 3,099,966
–
– 930,922 930,922
– 1,127,174
– 1,127,174
–
– 229,713 229,713
–
– 6,821,172
– 103,840
P1/
MARC1 Unrated
Others
RM’000 RM’000 RM’000
153
154
42. Segment information
(a) Business segments
The bank is organised into two major business segments:
(i)
Wholesale banking – this segment includes corporate banking, treasury and capital market and investment
banking activities.
(ii) Retail banking – this segment includes Small Medium Enterprise banking, commercial and retail banking.
Other business segments include rental services, none of which is of a sufficient size to be reported separately.
Group
31 March 2010
Wholesale
banking
RM’000
Retail
banking
RM’000
Others
RM’000
Total
RM’000
Total income
447,013
485,970
5,002
937,985
Result
Segment result
115,903
116,180
(90,022)
142,061
Zakat and taxation
(43,227)
Net profit for the financial period
98,834
Other information
Segment assets
–
13,437,126
Unallocated corporate assets
3,277,086
Total assets
16,714,212
Segment liabilities
–
14,943,850
Unallocated corporate liabilities
451,231
Total liabilities
15,395,081
Other segment items
Capital expenditure
Depreciation
8,559,493
6,854,447
153
1,697
4,877,633
8,089,403
12,152
8,575
42,627
4,232
54,932
14,504
155
42. Segment information (cont’d.)
(a) Business segments (cont’d.)
Group
31 December 2008
Wholesale
banking
RM’000
Retail
banking
RM’000
Others
RM’000
Total
RM’000
418,934
366,618
7,186
792,738
67,113
(23,395)
Total income
Result
Segment result
350
44,068
Zakat and taxation
(12,117)
Net profit for the financial year
31,951
Other information
Segment assets
–
14,790,873
(392,228)
Total assets
14,398,645
Segment liabilities
–
12,434,168
1,262,241
Total liabilities
13,696,409
Other segment items
Capital expenditure
Depreciation
5,194,828
3,856,066
841
546
9,596,045
8,578,102
3,990
4,805
6,880
7,061
11,711
12,412
156
Bank
31 March 2010
Wholesale
banking
RM’000
Retail
banking
RM’000
Others
RM’000
Total
RM’000
Total income
447,013
485,970
4,056
937,039
Result
Segment result
115,903
116,180
(91,449)
140,634
Zakat and taxation
(43,106)
Net profit for the financial period
97,528
Other information
Segment assets
–
13,437,485
3,282,842
Total assets
16,720,327
Segment liabilities
–
14,944,209
457,664
Total liabilities
15,401,873
Other segment items
Capital expenditure
Depreciation
8,559,852
6,854,806
153
1,697
4,877,633
8,089,403
12,152
8,575
42,627
4,195
54,932
14,467
157
Bank
31 December 2008
Wholesale
banking
RM’000
Retail
banking
RM’000
Others
RM’000
Total
RM’000
418,934
366,618
7,186
792,738
66,258
(24,223)
Total income
Result
Segment result
350
42,385
Zakat and taxation
(12,090)
Net profit for the financial year
30,295
Other information
Segment assets
–
14,794,599
(378,930)
Total assets
14,415,669
Segment liabilities
–
12,437,894
1,275,135
Total liabilities
13,713,029
Other segment items
Capital expenditure
Depreciation
5,198,554
3,859,792
841
709
9,596,045
8,578,102
3,990
4,805
6,851
6,864
11,682
12,378
(b) Geographical segment
No segmental reporting in respect of geographical segment is presented as the Bank operates only in Malaysia.
158
43. Fair values of financial assets and liabilities
The carrying amounts of financial assets and liabilities of the Bank at the balance sheet date approximated their fair
values except for the following:
Financial assets
Financial assets
Group
31.3.2010
31.12.2008
Carrying
Carrying
amount
Fair value
amount
Fair value
RM’000
RM’000
RM’000
RM’000
6,630,159
7,659,898
6,027,516
6,737,860
Bank
31.3.2010
31.12.2008
Carrying
Carrying
amount
Fair value
amount
Fair value
RM’000
RM’000
RM’000
RM’000
6,630,405
7,660,251
6,042,668
6,753,243
Group and Bank
31.3.2010
31.12.2008
Carrying
Carrying
amount
Fair value
amount
Fair value
RM’000
RM’000
RM’000
RM’000
Financial liabilities
Subordinated obligations
250,000
Fair value is the estimated amount at which a financial asset or liability can be exchanged between two parties under
normal market conditions. However, for certain assets such as financing and deposits, fair values are not readily available
as there is no open market where these instruments are traded. The fair values for these instruments are estimated
based on the assumptions below. These methods are subjective in nature, therefore, the fair values presented may not
be indicative of the actual realisable value.
Cash and short-term funds, statutory deposits with Bank Negara Malaysia, other assets, deposits and placements
of banks and other financial institutions, bills and acceptances payable and other liabilities.
For these short-term instruments, the carrying amount is a reasonable estimate of fair value.
248,457
250,000
245,052
159
43. Fair values of financial assets and liabilities (cont’d.)
Securities
The “held-to-maturity” securities are stated at amortised cost. Provision for impairment is provided for when there is a
permanent impairment loss and the fair values are deemed to approximate the carrying values.
Financing to customers
The fair values of financing to customers are estimated based on expected future cash flows of contractual instalment
payments, discounted at applicable and prevailing rates at balance sheet date offered for similar facilities to new
borrowers with similar credit profiles. In respect of non-performing financing, the fair values are deemed to approximate
the carrying values, which are net of specific allowance for bad and doubtful financing.
The fair values of deposits from customers are estimated to approximate their carrying values as the profit rates are
determined at the end of their holding periods based on the actual profits generated from the assets invested.
Subordinated obligations
The fair values of subordinated obligations are estimated by discounting the expected future cash flows using the
applicable prevailing interest rates for borrowings with similar risks profiles.
44. Comparative figures
(a) Certain comparative figures have been reclassified to conform to current year’s presentation, as shown below:
As
previously
stated Adjustment
RM’000
RM’000
As
restated
RM’000
Group
Consolidated statement of changes in equity
–
(71,564)
661
(661)
661
(72,225)
Bank
Statement of changes in equity
–
(71,640)
661
(661)
661
(72,301)
(b) The income statements, statement of changes in equity, cash flow statements and related notes to the financial
statements are for the fifteen months period from 1 January 2009 to 31 March 2010. Accordingly, comparative
amounts are not comparable as the 2008 figures are for the twelve months period from 1 January 2008 to
31 December 2008.
The year end of the Group and the Bank was changed from 31 December to 31 March as to be coterminous with
the year end of the holding company, DRB-HICOM Berhad.
160
LAPORAN PENGARAH
Para pengarah Bank Muamalat Malaysia Berhad dengan sukacitanya mengemukakan laporan mereka bersama dengan
penyata kewangan Kumpulan dan Bank yang telah diaudit bagi tempoh kewangan berakhir 31 Mac 2010.
AKTIVITI UTAMA
Aktiviti utama Bank adalah berurusniaga di dalam Perbankan Islam serta perkhidmatan kewangan yang berkaitan.
Aktiviti utama subsidiari-subsidiari adalah seperti yang dikemukakan dalam Nota 12 kepada penyata kewangan.
Tiada perubahan yang ketara dalam aktiviti tersebut di sepanjang tempoh kewangan.
PERUBAHAN akhir tahun Kewangan
Kumpulan serta Bank telah mengubah akhir tahun kewangannya daripada 31 Disember 2009 kepada 31 Mac 2010, selaras
dengan akhir tahun kewangan syarikat induknya, DRB-HICOM Berhad.
KEPUTUSAN
Keuntungan sepanjang tempoh
Kumpulan
RM’000
Bank
RM’000
98,834
97,528
Tiada sebarang pindahan material kepada atau daripada rizab dan peruntukan sepanjang tempoh kewangan selain daripada
yang dikemukakan dalam penyata kewangan.
Pada pendapat para pengarah, keputusan operasi Kumpulan dan Bank di sepanjang tempoh kewangan tidak terjejas dengan
ketara oleh sebarang perkara, urusniaga ataupun peristiwa yang bersifat material dan luar jangkaan.
DIVIDEN
Tiada sebarang dividen yang dibayar atau diisytiharkan oleh Bank sejak akhir tahun kewangan sebelumnya. Para pengarah
tidak mencadangkan pembayaran sebarang dividen berhubung dengan tempoh kewangan semasa.
PARA PENGARAH
Nama para pengarah Bank yang memegang jawatan sejak tarikh laporan yang lepas dan pada tarikh laporan ini adalah:
Haji Ismail Ibrahim
Datin Azizah Mohd. Jaafar
(dilantik pada 1 Mac 2009)
(dilantik pada 16 September 2009)
161
KEPENTINGAN PARA PENGARAH
Menurut Daftar Pegangan Saham Pengarah, kepentingan para pengarah yang memegang jawatan pada akhir tempoh
kewangan dalam bentuk saham di dalam Bank serta syarikatnya yang berkaitan adalah seperti berikut:
Bilangan Saham biasa bernilai RM1.00 setiap satu
Pada
Pada
1.1.2009
Perolehan Pelupusan
31.3.2010
Kepentingan dalam Etika Strategi Sdn Bhd, syarikat induk muktamad:
30,000
–
–
30,000
–
8,500
–
8,500
Kepentingan dalam DRB-HICOM Berhad, syarikat induk:
Menurut daftar yang perlu disimpan di bawah Seksyen 134 Akta Bank, 1965, tidak ada pengarah lain yang memegang jawatan
pada akhir tempoh kewangan mempunyai kepentingan dalam saham Bank atau syarikatnya yang berkaitan sepanjang
tempoh kewangan.
MANFAAT PARA PENGARAH
Sama ada pada penghujung tempoh kewangan, mahupun pada bila-bila masa di sepanjang tempoh tersebut, tidak wujud
sebarang aturan yang mana Bank merupakan pihak, di mana para pengarah mungkin memperolehi manfaat menerusi
pemerolehan saham di dalam, atau debentur Bank atau mana-mana badan korporat lain.
Sejak penghujung tahun kewangan sebelumnya, tidak ada pengarah yang menerima atau berhak untuk menerima manfaat
(selain daripada manfaat yang terangkum dalam jumlah agregat emolumen yang diterima atau tertunggak dan akan diterima
oleh para pengarah atau gaji tetap seorang pekerja Bank sepenuh masa seperti yang dijelaskan dalam Nota 28 kepada penyata
kewangan) disebabkan oleh kontrak yang dibuat oleh Bank atau syarikat yang berkaitan dengan mana-mana pengarah atau
dengan firma di mana beliau merupakan ahli, atau dengan syarikat di mana beliau mempunyai kepentingan kewangan yang
ketara, kecuali bagi pengarah tertentu yang menerima imbuhan daripada syarikat subsidiari kepada syarikat induk terdekat.
Sepanjang tahun kewangan, Bank telah menambah saham biasa modal terbitan dan berbayarnya daripada RM397,274,549
kepada RM1,000,000,000 dengan cara:
(i)
terbitan 500,000,000 saham biasa bernilai RM1 setiap satu menerusi tawaran persendirian pada nilai tara untuk tunai,
bagi tujuan modal kerja; dan
(ii) penukaran 102,725,451 saham Keutamaan Boleh Tukar Tak Kumulatif Tak Boleh Tebus Musyarakah bernilai RM1 setiap
satu kepada 102,725,451 saham biasa bernilai RM1 setiap satu.
Saham biasa yang baru diterbitkan sepanjang tempoh ini adalah bertaraf pari passu dari segala segi dengan saham biasa
Bank yang sedia ada.
TERBITAN Saham
162
LAPORAN PENGARAH

MAKLUMAT BERKANUN YANG LAIN
(a) Sebelum penyata pendapatan dan lembaran imbangan Kumpulan dan Bank disediakan, para pengarah telah mengambil
langkah yang berpatutan:
(i)
memastikan bahawa tindakan yang sewajarnya telah diambil berhubung dengan menghapus kira pembiayaan
lapuk dan membuat peruntukan untuk pembiayaan ragu dan mereka berpuas hati bahawa semua pembiayaan
lapuk yang diketahui telah dihapus kira dan peruntukan yang mencukupi telahpun dibuat untuk pembiayaan lapuk
dan ragu; serta
(ii) memastikan bahawa sebarang aset semasa di mana nilainya tidak mungkin mencapai nilai bukunya sepertimana
yang terdapat di dalam rekod-rekod perakaunan melalui urusniaga biasa, telah dikurangkan nilainya kepada jumlah
yang dianggarkan dapat dicapai.
(b) Pada tarikh laporan ini, para pengarah tidak menjangkakan akan sebarang keadaan yang akan menyebabkan:
(i)
jumlah yang dihapus kira untuk pembiayaan lapuk, atau jumlah peruntukan untuk pembiayaan lapuk dan ragu
dalam penyata kewangan Kumpulan dan Bank tidak mencukupi sehingga ke sebarang tahap yang cukup besar;
dan
(ii) nilai aset semasa dalam penyata kewangan Kumpulan dan Bank mengelirukan.
(c) Pada tarikh laporan ini, para pengarah tidak menjangkakan akan sebarang keadaan yang timbul yang menyebabkan
pematuhan terhadap kaedah penilaian aset atau liabiliti yang sedia ada bagi Kumpulan dan Bank mengelirukan atau
tidak bersesuaian.
(d) Pada tarikh laporan ini, para pengarah tidak menjangkakan akan sebarang keadaan, melainkan ia telahpun diuruskan
dalam laporan atau penyata kewangan Kumpulan dan Bank, yang akan menyebabkan sebarang jumlah yang dinyatakan
dalam penyata kewangan ini mengelirukan.
(e) Pada tarikh laporan ini tidak wujud:
(i)
sebarang tuntutan ke atas aset Kumpulan ataupun Bank yang timbul sejak berakhirnya tempoh kewangan yang
menjamin liabiliti mana-mana pihak lain; atau
(ii) sebarang liabiliti kontingen bagi Kumpulan dan Bank yang timbul sejak berakhirnya tempoh kewangan.
(f)
Pada pendapat para pengarah:
(i)
tiada kontingen atau lain-lain liabiliti yang boleh dikuatkuasakan atau berkemungkinan boleh dikuatkuasakan
dalam tempoh dua belas bulan selepas berakhirnya tempoh kewangan yang mana ia akan atau boleh memberi
kesan kepada kemampuan Kumpulan atau Bank untuk menunaikan obligasi mereka apabila tiba masanya; dan
(ii) tiada perkara, urusniaga atau peristiwa yang bersifat material serta luar biasa yang timbul dalam selang waktu
antara akhir tempoh kewangan dan tarikh laporan ini yang mungkin memberi kesan besar terhadap keputusan
operasi Kumpulan dan Bank bagi tempoh kewangan di mana laporan ini dibuat.
163
TINJAUAN PERNIAGAAN 2009/2010
Kumpulan telah mencatatkan keuntungan sebelum cukai dan zakat sebanyak RM142.0 juta untuk tempoh lima belas bulan
berakhir 31 Mac 2010, iaitu meningkat 222.4% berbanding dengan keuntungan yang dicatatkan pada tempoh yang sama
sebelumnya pada 2008, yang berjumlah RM44.1 juta. Lonjakan keuntungan ini sebahagian besarnya disebabkan oleh
penambahbaikan yang ketara dalam peruntukan untuk kerugian atas pembiayaan dan pendapatan yang berpunca daripada
pendeposit.
Jumlah aset Kumpulan dan Bank berkembang dalam tempoh lima belas bulan kepada RM16.7 bilion berbanding dengan
RM14.4 bilion pada tahun lalu. Peningkatan ini adalah sebahagian besarnya disebabkan oleh pertambahan dalam jumlah
sekuriti yang dipegang.
PROSPEK 2010/2011
Pemulihan daripada krisis kewangan global yang timbul pada 2008 kelihatan sedang giat berjalan dengan aktiviti perniagaan,
terutamanya pengeluaran perindustrian mendapatkan semula momentumnya bersandarkan pengukuhan dalam permintaan
dan perdagangan.
Kemantapan persekitaran makro merupakan petanda positif bagi kemajuan sektor kewangan yang kekal lasak biarpun
Keluaran Dalam Negara Kasar (KDNK) menguncup pada 2009. KDNK negara merosot sebanyak 1.7% bagi tahun di bawah
tinjauan, yakni mencatatkan kejatuhan yang pertama sejak 1998.
Industri perbankan Islam kekal teguh di sepanjang tempoh kemelesetan pada 2009 di mana jumlah aset terus memberikan
pertumbuhan dua angka. Nyata sekali, pemulihan ekonomi sebenar yang mampan akan terus meletakkan industri perbankan
Islam dalam situasi yang menggalakkan, lantas memberi ruang dan jangkauan yang lebih luas kepada Bank Muamalat
Malaysia Berhad.
Penyata PENARAFAN OLEH AGENSI PENARAFAN LUAR
Butiran tentang penarafan Bank adalah seperti berikut:
Agensi Penarafan
Tarikh
Klasifikasi
Jangka panjang
Jangka pendek
Bon Subordinat
Tinjauan
A2
P1
A3
Stabil
Rating Agency Malaysia Berhad
29 April 2010
Penarafan
Diterima
164
LAPORAN PENGARAH

PENDEDAHAN JAWATANKUASA SYARIAH
Aktiviti perniagaan Bank adalah berlandaskan pematuhan Syara’ dan pengesahan oleh Jawatankuasa Syariah yang terdiri
daripada 5 orang ahli yang dilantik oleh Lembaga Pengarah bagi tempoh 2 tahun. Peranan serta tanggungjawab Jawatankuasa
Syariah ditetapkan oleh Garis Panduan tentang Tadbir Urus Jawatankuasa Syariah untuk Institusi Kewangan Islam (BNM/GPS
1) yang dikeluarkan oleh Bank Negara Malaysia (BNM). Peranan serta tanggungjawab Jawatankuasa Syariah adalah seperti
berikut:
(a) Menasihati Lembaga Pengarah tentang hal-hal Syariah bagi memastikan operasi perniagaan Bank mematuhi prinsip
Syariah pada setiap masa.
(b) Mengesahkan dan memastikan semua produk, dokumentasi perundangan yang relevan, Prosedur Operasi Piawaian
(SOP) serta iklan pemasaran.
(c) Membantu pihak-pihak berkaitan mengenai hal-hal Syariah dengan memberikan nasihat apabila diminta.
(d) Menasihati Bank untuk merujuk kepada Majlis Penasihat Syariah (SAC), BNM berkenaan sebarang perkara yang belum
ditetapkan atau disahkan oleh SAC, BNM.
(e) Memberikan pendapat Syariah secara bertulis.
(f)
Membantu SAC, BNM mengenai rujukan bagi memberi nasihat dengan membekalkan naskah jurisprudens Syariah yang
relevan daripada sumber-sumber yang mantap.
KEWAJIPAN ZAKAT
Bank mengeluarkan zakat untuk perniagaannya. Bank tidak mengeluarkan zakat bagi pihak pemegang saham atau
pendeposit.
JURUAUDIT
Juruaudit, Ernst & Young, telah menyatakan kesanggupan mereka untuk dilantik semula.
Ditandatangani bagi pihak Lembaga Pengarah mengikut resolusi Pengarah bertarikh 21 Mei 2010.
165
PENYATA PENGARAH
Menurut Seksyen 169(15) Akta Syarikat, 1965
Kami, Tan Sri Dato’ Dr. Mohd Munir Abdul Majid dan Dato’ Haji Mohd Redza Shah Abdul Wahid, yang merupakan dua
daripada pengarah Bank Muamalat Malaysia Berhad, dengan ini menyatakan bahawa, mengikut pendapat para pengarah,
penyata kewangan yang disertakan dan dikemukakan pada muka surat 169 hingga 242 telah disediakan menurut Piawaian
Laporan Kewangan di Malaysia seperti yang telah diubah suai oleh Garis Panduan Bank Negara Malaysia dan Prinsip Syariah
serta Akta Syarikat, 1965 di Malaysia, agar dapat memberikan pandangan yang benar dan saksama berkenaan kedudukan
kewangan Kumpulan dan Bank pada 31 Mac 2010 dan mengenai prestasi kewangan serta aliran tunai Kumpulan dan Bank
bagi tempoh kewangan berakhir.
Ditandatangani bagi pihak Lembaga mengikut resolusi pengarah bertarikh 21 Mei 2010.
AKUAN BERKANUN
Menurut Seksyen 169(16) Akta Syarikat, 1965
Ditandatangani dan diakui oleh
penama di atas PeerMohamed Ibramsha
di Kuala Lumpur dalam Wilayah Persekutuan
pada 21 Mei 2010
Di hadapan saya,
Pesuruhjaya Sumpah
Saya, PeerMohamed Ibramsha, pegawai utama yang bertanggungjawab ke atas pengurusan kewangan Bank Muamalat
Malaysia Berhad, dengan ikhlas mengaku bahawa penyata kewangan yang disertakan dan dibentang pada muka surat 169
hingga 242 adalah pada pendapat saya, betul dan saya membuat pengakuan ini dengan sepenuh kepercayaan bahawa ia
adalah benar dan menurut peruntukan Akta Akuan Berkanun, 1960.
166
LAPORAN JAWATANKUASA sYariah
Kami, Jawatankuasa Syariah Bank Muamalat Malaysia Berhad, dengan ini mengesahkan bahawa pada pendapat kami, operasi
Bank, berdasarkan usaha terbaiknya untuk tempoh berakhir 31 Mac 2010 dan mengikut sebaik-baik pengetahuan kami, telah
dilaksanakan menurut prinsip-prinsip Syariah.
Ditandatangani bagi pihak Jawatankuasa Syariah,
Azizi Che Seman
21 Mei 2010
Profesor Madya Dr. Mohamad Sabri Haron
167
LAPORAN JURUAUDIT BEBAS
kepada ahli Bank Muamalat Malaysia Berhad
(Diperbadankan di Malaysia)
LAPORAN MENGENAI PENYATA KEWANGAN
Kami telah mengaudit penyata kewangan Bank Muamalat Malaysia Berhad, yang terdiri daripada lembaran imbangan
Kumpulan dan Bank pada 31 Mac 2010, dan penyata pendapatan, penyata perubahan ekuiti serta penyata aliran tunai
Kumpulan dan Bank untuk tempoh berakhirnya, dan ringkasan dasar perakaunan penting serta nota-nota penjelasan yang
lain, seperti yang dibentangkan pada muka surat 169 hingga 242.
Tanggungjawab Pengarah terhadap penyata kewangan
Para pengarah Bank bertanggungjawab terhadap penyediaan dan pembentangan penyata kewangan yang saksama menurut
Piawaian Pelaporan Kewangan Malaysia, seperti yang telah diubah suai oleh Garis Panduan Bank Negara Malaysia dan Prinsip
Syariah serta Akta Syarikat, 1965 di Malaysia. Tanggungjawab ini termasuk: merangka, melaksana dan mengekalkan kawalan
dalaman yang relevan dengan penyediaan serta pembentangan penyata kewangan yang saksama iaitu bebas daripada
salah nyata material, sama ada disebabkan oleh fraud atau kesilapan, memilih dan mengguna pakai dasar perakaunan yang
bersesuaian; serta membuat anggaran perakaunan yang munasabah berdasarkan keadaan tertentu.
Tanggungjawab juruaudit
Tanggungjawab kami adalah untuk menyatakan pendapat ke atas penyata kewangan ini berdasarkan audit kami. Kami
telah melaksanakan audit mengikut piawaian pengauditan yang diluluskan di Malaysia. Piawaian tersebut memerlukan kami
mematuhi keperluan etika dan merancang serta melaksanakan audit untuk mendapatkan jaminan yang munasabah sama ada
penyata kewangan tersebut bebas daripada salah nyata material.
Audit melibatkan pelaksanaan prosedur untuk mendapatkan bukti audit mengenai jumlah dan pendedahan dalam penyata
kewangan. Prosedur yang telah dipilih bergantung kepada pertimbangan kami, termasuk penilaian risiko salah nyata material
dalam penyata kewangan, sama ada disebabkan oleh fraud atau kesilapan. Dalam melakukan penilaian risiko tersebut, kami
menimbangkan kawalan dalaman yang relevan kepada penyediaan dan pembentangan saksama penyata kewangan Bank
bagi tujuan merangka prosedur audit yang bersesuaian dengan keadaan, tetapi bukan untuk tujuan menyatakan pendapat
tentang keberkesanan kawalan dalaman Bank. Sesuatu audit juga melibatkan penilaian tentang kesesuaian dasar perakaunan
yang digunakan serta kemunasabahan anggaran perakaunan yang dibuat oleh para pengarah, di samping menilai keseluruhan
pembentangan penyata kewangan.
Pendapat
Pada pendapat kami, penyata kewangan ini telah disediakan dengan wajarnya mengikut Piawaian Pelaporan Kewangan
Malaysia, seperti yang telah diubah suai oleh Garis Panduan Bank Negara Malaysia dan Prinsip Syariah serta Akta Syarikat,
1965 di Malaysia agar dapat memberikan pandangan yang benar dan saksama tentang kedudukan kewangan Kumpulan dan
Bank pada 31 Mac 2010 serta prestasi kewangan dan aliran tunainya bagi tempoh kewangan yang berakhir.
Kami percaya bahawa bukti audit yang diperolehi adalah mencukupi dan wajar untuk menjadi asas kepada pendapat audit
kami.
168
LAPORAN JURUAUDIT BEBAS
kepada ahli Bank Muamalat Malaysia Berhad
LAPORAN TENTANG KEPERLUAN PERUNDANGAN DAN KAWAL SELIA YANG LAIN
Mengikut keperluan Akta Syarikat 1965 di Malaysia, kami turut melaporkan perkara berikut:
(a) Pada pendapat kami, rekod perakaunan dan rekod lain serta daftar yang diperlukan oleh Akta untuk disimpan oleh Bank
dan subsidiarinya telah disimpan dengan betul menurut peruntukan Akta.
(b) Kami berpuas hati bahawa akaun subsidiari yang telah disatukan dengan penyata kewangan Bank adalah dalam bentuk
dan kandungan yang sesuai serta wajar untuk tujuan penyediaan penyata kewangan disatukan dan kami telah menerima
maklumat serta penjelasan yang memuaskan yang kami perlukan untuk tujuan tersebut.
(c) Laporan juruaudit tentang akaun subsidiari tidak tertakluk kepada sebarang kelayakan dan tidak memasukkan sebarang
ulasan yang perlu dibuat di bawah Seksyen 174(3) Akta.
PERKARA-PERKARA LAIN
Laporan ini dibuat semata-mata untuk ahli-ahli Bank, sebagai sebuah badan, menurut Seksyen 174 Akta Syarikat 1965 di
Malaysia dan bukan untuk tujuan lain. Kami tidak memikul tanggungjawab kepada pihak lain untuk kandungan laporan ini.
Ernst & Young
AF: 0039
Akauntan Bertauliah
21 Mei 2010
Mohd. Sukarno bin Tun Sardon
No. 1697/03/11(J)
Akauntan Bertauliah
169
lembaran imbangan
pada 31 Mac 2010 (15 Rabiul akhir 1431H)
Nota
Bank
31.3.2010 31.12.2008
RM’000
RM’000
4
5,775,383
5,067,282
5,775,383
5,067,282
5(a)
5(b)
6
8
9
10
11
12
13
14
28,224
4,012,805
6,630,159
87,821
67,566
84,079
260
–
27,915
–
30,891
2,871,016
6,027,516
251,771
70,502
43,822
265
–
35,580
–
28,224
4,012,805
6,630,405
87,821
67,078
84,034
260
6,402
27,915
–
30,891
2,871,016
6,042,668
251,771
64,797
43,724
265
7,675
35,580
–
16,714,212
14,398,645
16,720,327
14,415,669
14,920,856
12,447,970
14,927,848
12,464,698
16,361
92,224
96,422
19,218
250,000
250,425
651,916
95,883
215
250,000
16,361
92,224
96,297
19,143
250,000
250,425
651,916
95,775
215
250,000
15,395,081
13,696,409
15,401,873
13,713,029
1,000,000
319,131
500,000
202,236
1,000,000
318,454
500,000
202,640
Jumlah ekuiti pemegang saham
1,319,131
702,236
1,318,454
702,640
Jumlah liabiliti dan ekuiti pemegang saham
16,714,212
14,398,645
16,720,327
14,415,669
5,732,029
6,132,497
5,732,029
6,132,497
13.9%
17.6%
8.8%
12.9%
13.9%
17.5%
8.8%
12.8%
ASET
Tunai dan dana jangka pendek
Sekuriti:
Dipegang hingga matang
Tersedia untuk dijual
Pembiayaan pelanggan
Deposit berkanun dengan Bank Negara Malaysia
Aset-aset lain
Hartanah, loji dan peralatan
Pembayaran pra-bayar pajakan tanah
Pelaburan dalam anak-anak syarikat
Aset cukai tertunda (bersih)
Aset tidak ketara
Jumlah aset
LIABILITI
Deposit dari pelanggan
15 Deposit dan penempatan dari bank-bank
dan institusi-institusi kewangan lain
16
Bil dan penerimaan belum bayar
Liabiliti-liabiliti lain
17
Peruntukan zakat dan cukai
18
Bon subordinat
20
Jumlah liabiliti
EKUITI PEMEGANG SAHAM
Modal saham
Rizab
Komitmen dan luar jangkaan
19
21
36 Kecukupan modal *
41
Nisbah modal teras
Nisbah modal berwajaran risiko
* Nisbah-nisbah kecukupan modal adalah dikira setelah mengambilkira risiko kredit dan pasaran.
Nota yang disertakan merupakan sebahagian penting penyata kewangan.
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
170
PENYATA PENDAPATAN
bagi tempoh bermula 1 Januari 2009 hingga 31 Mac 2010 (15 Rabiul akhir 1431H)
Nota
Pendapatan diperolehi daripada pelaburan dana
pendeposit dan lain-lain
22 Pendapatan hasil daripada pelaburan dana
pemegang saham
23
Peruntukan bagi kerugian pembiayaan
24
Perolehan semula bagi komitmen dan kontingensi
Kerugian rosot nilai
25
(Kerugian)/Keuntungan mengikut pasaran ke atas derivatif
Lain-lain perbelanjaan terus bersangkutan pelaburan dana
pendeposit dan dana pemegang saham
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
865,193
718,333
865,193
719,178
77,527
(161,189)
82
(37,779)
(4,527)
72,338
(166,137)
1,000
(21,739)
1,977
76,832
(161,065)
82
(39,152)
(4,527)
71,150
(166,368)
1,000
(23,568)
1,977
(29,641)
(22,703)
(29,739)
(22,703)
JUMLAH PENDAPATAN UNTUK AGIHAN
Pendapatan kepada pendeposit
26
709,666
(269,956)
583,069
(318,851)
707,624
(270,109)
580,666
(319,023)
JUMLAH PENDAPATAN BERSIH
Perbelanjaan kakitangan
27
Perbelanjaan dan overhed lain
30
Kos pembiayaan
31
439,710
(152,086)
(126,032)
(19,531)
264,218
(100,266)
(104,259)
(15,625)
437,515
(151,636)
(125,714)
(19,531)
261,643
(99,831)
(103,802)
(15,625)
KEUNTUNGAN SEBELUM ZAKAT DAN CUKAI
Zakat
32
Cukai
33
142,061
(241)
(42,986)
44,068
(215)
(11,902)
140,634
(241)
(42,865)
42,385
(215)
(11,875)
98,834
31,951
97,528
30,295
11.0
11.0
8.0
6.4
JUMLAH BERSIH KEUNTUNGAN BAGI TEMPOH KEWANGAN
PENDAPATAN SESAHAM BOLEH AGIH KEPADA
PEMEGANG EKUITI BANK (SEN)
Asas
Cair
34(a)
34(b)
171
PENYATA PERUBAHAN EKUITI YANG DISATUKAN
bagi tempoh mulai 1 Januari 2009 hingga 31 Mac 2010 (15 Rabiul akhir 1431H)
<============== Boleh Diagihkan kepada Pemegang Ekuiti Bank ==============>
<==== Modal Saham ====> <====== Tidak boleh diagihkan ======>
Saham
Keutamaan Kerugian
Musyarakah
belum
tidak boleh peroleh atas
tebus, tidak Rizab
sekuriti Keuntungan
Modal saham
terkumpul Rizab pertukaran tersedia terkumpul
biasa boleh tukar
berkanun*
turun naik untuk dijual boleh diagih
Kumpulan
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Jumlah
ekuiti
RM’000
Pada 1 Januari 2008
101,136
737,331
–
661
Perbezaan pertukaran matawang
Kerugian bersih belum
peroleh hasil penilaian semula
sekuriti tersedia untuk dijual
250,000
250,000
140,713
–
(4,518)
–
–
–
661
–
–
–
–
(67,707)
–
(67,707)
–
–
–
661
(67,707)
–
(67,046)
–
–
–
–
–
15,975
–
–
–
–
31,951
(15,975)
31,951
–
147,275
(147,275)
–
–
–
–
–
Pada 31 Disember 2008
397,275
102,725
156,688
661
(72,225)
117,112
702,236
Pada 1 Januari 2009
397,275
102,725
156,688
661
(72,225)
117,112
702,236
–
–
–
(1,191)
–
(1,191)
–
–
–
–
19,252
–
19,252
–
–
–
500,000
–
–
–
–
–
–
49,417
–
(1,191)
–
–
–
19,252
–
–
–
–
98,834
(49,417)
–
18,061
98,834
–
500,000
102,725
(102,725)
–
–
–
–
–
1,000,000
–
206,105
(530)
(52,973)
166,529
1,319,131
Keuntungan bersih belum peroleh
hasil penilaian semula sekuriti
tersedia untuk dijual
(Kerugian)/keuntungan bersih tidak
diiktiraf dalam penyata pendapatan
Keuntungan bersih bagi tahun semasa
Pindahan ke rizab berkanun
Diterbitkan pada tempoh kewangan
Penebusan kepada saham biasa
pada tempoh semasa
Pada 31 Mac 2010
*
Rizab berkanun adalah diperuntukkan bagi mematuhi Seksyen 15 Akta Perbankan Islam 1983 dan tidak boleh diagihkan sebagai dividen.
Keuntungan/(kerugian) bersih
tidak diiktiraf dalam
penyata pendapatan
Keuntungan bersih bagi
tahun kewangan
pada tahun kewangan
172
PENYATA PERUBAHAN EKUITI
bagi tempoh berakhir 31 Mac 2010 (15 Rabiul akhir 1431H)
<==== Modal Saham ====> <======= Tidak diagihkan ========>
Saham
Keutamaan
Kerugian
Musyarakah
belum
tidak boleh
peroleh
tebus, tidak
Rizab atas sekuriti Keuntungan
Modal saham
terkumpul
Rizab pertukaran
tersedia
terkumpul
biasa boleh tukar
berkanun*
turun naik untuk dijual boleh diagih
Bank
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Jumlah
ekuiti
RM’000
Pada 1 Januari 2008
103,301
739,359
–
661
Kerugian bersih belum peroleh
250,000
250,000
140,684
–
(4,626)
–
–
–
661
–
–
–
–
(67,675)
–
(67,675)
–
–
–
661
(67,675)
–
(67,014)
Keuntungan/(kerugian) bersih
penyata pendapatan
tahun kewangan
pada tahun kewangan
–
–
–
–
–
15,148
–
–
–
–
30,295
(15,148)
30,295
–
147,275
(147,275)
–
–
–
–
–
397,275
102,725
155,832
661
(72,301)
118,448
702,640
Pada 1 Januari 2009
397,275
102,725
155,832
661
(72,301)
118,448
702,640
–
–
–
(1,191)
–
–
(1,191)
–
–
–
–
19,477
–
19,477
–
–
–
(1,191)
19,477
–
18,286
–
–
–
–
–
48,764
–
–
–
–
97,528
(48,764)
97,528
–
500,000
–
–
–
–
–
500,000
102,725
(102,725)
–
–
–
–
–
1,000,000
–
204,596
(530)
(52,824)
167,212
1,318,454
Keuntungan bersih belum peroleh
(Kerugian)/keuntungan bersih
penyata pendapatan
tahun semasa
Diterbitkan pada tempoh
kewangan
pada tempoh semasa
Pada 31 Mac 2010
*
Rizab berkanun adalah diperuntukkan bagi mematuhi Seksyen 15 Akta Perbankan Islam 1983 dan tidak boleh diagihkan sebagai dividen.
173
PENYATA ALIRAN TUNAI
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
ALIRAN TUNAI DARIPADA AKTIVITI-AKTIVITI OPERASI
Keuntungan sebelum zakat dan cukai
Pelarasan untuk
Pelunasan pembayaran pra-bayar pajakan tanah
Susutnilai hartanah, loji dan peralatan
(Keuntungan)/kerugian pelupusan hartanah, loji dan peralatan
Hartanah, loji dan peralatan yang dihapuskira
Kerugian/(keuntungan) mengikut pasaran ke atas derivatif
Pelunasan premium kurang pertambahan diskaun
Keuntungan bersih dari pelupusan sekuriti tersedia untuk dijual
Keuntungan bersih dari pelupusan sekuriti dipegang
untuk didagang
Keuntungan bersih daripada urusniaga pertukaran asing
Rosot nilai
Peruntukan bagi kerugian pembiayaan
Perolehan semula bagi komitmen dan kontingensi
Pendapatan dividen
Keuntungan operasi sebelum perubahan modal kerja
142,061
44,068
140,634
42,385
5
14,504
(21)
16
4,527
12,547
(2,974)
4
12,412
4
–
(1,977)
(12,253)
(1,992)
5
14,467
(21)
–
4,527
12,547
(2,974)
4
12,378
4
–
(1,977)
(12,253)
(1,992)
(14,255)
(17,057)
37,779
161,189
(82)
(5,141)
(1,546)
(14,015)
21,739
166,137
(1,000)
(2,702)
(14,255)
(17,057)
39,152
161,065
(82)
(5,141)
(1,546)
(14,015)
23,568
166,368
(1,000)
(2,702)
333,098
208,879
332,867
209,222
(764,056)
163,950
2,936
(603,467)
36,700
(4,363)
(748,801)
163,950
(2,281)
(624,911)
36,700
1,342
(PENINGKATAN)/PENGURANGAN DALAM ASET OPERASI:
Deposit berkanun dengan Bank Negara Malaysia
Aset-aset lain
PENINGKATAN/(PENGURANGAN) DALAM LIABILITI OPERASI:
2,472,886
290,134
2,463,150
306,862
(234,064)
(559,692)
621
–
307,976
21,166
(234,064)
(559,692)
604
–
307,976
20,125
Tunai dijanakan dari operasi
Pembayaran zakat
Pembayaran cukai 1,415,679
–
(23,168)
257,025
(430)
(14,274)
1,415,733
–
(23,122)
257,316
(430)
(14,274)
TUNAI BERSIH DIJANAKAN DARI AKTIVITI-AKTIVITI OPERASI
1,392,511
242,321
1,392,611
242,612
ALIRAN TUNAI DARIPADA AKTIVITI-AKTIVITI PELABURAN
(Pembelian)/perolehan sekuriti, bersih
Perolehan daripada pelupusan hartanah, loji dan peralatan
Pembelian hartanah, loji dan peralatan
Pelaburan tambahan dalam subsidiari
Pendapatan dividen
(1,134,795)
176
(54,932)
–
5,141
367,752
3
(11,711)
–
2,702
(1,134,795)
176
(54,932)
(100)
5,141
367,752
3
(11,682)
–
2,702
TUNAI BERSIH (DIGUNA DALAM)/
DIJANA DARI AKTIVITI-AKTIVITI PELABURAN
(1,184,410)
358,746
(1,184,510)
358,775
Deposit dari pelanggan
Deposit dan penempatan bank-bank dan institusi-institusi
kewangan lain
174
PENYATA ALIRAN TUNAI
ALIRAN TUNAI DARIPADA AKTIVITI-AKTIVITI PEMBIAYAAN
Perolehan daripada penerbitan saham biasa
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
500,000
–
500,000
–
TUNAI BERSIH DIJANAKAN DARI
AKTIVITI-AKTIVITI PEMBIAYAAN
PENINGKATAN BERSIH TUNAI DAN SETARA TUNAI
TUNAI DAN SETARA TUNAI PADA AWAL TEMPOH
500,000
708,101
5,067,282
–
601,067
4,466,215
500,000
708,101
5,067,282
–
601,387
4,465,895
TUNAI DAN SETARA TUNAI PADA AKHIR TEMPOH
5,775,383
5,067,282
5,775,383
5,067,282
TUNAI DAN SETARA TUNAI TERDIRI DARIPADA
5,775,383
5,067,282
5,775,383
5,067,282
175
NOTA KEPADA PENYATA KEWANGAN
31 Mac 2010 (15 Rabiul akhir 1431H)
1.
MAKLUMAT KORPORAT
Penglibatan utama Bank ialah dalam semua aspek perniagaan perbankan dan pembiayaan Islam serta peruntukan
perkhidmatan yang berkaitan, menurut prinsip Syariah.
Tiada sebarang perubahan ketara dalam aktiviti ini di sepanjang tempoh kewangan.
Aktiviti utama subsidiari adalah seperti yang dibentangkan dalam Nota 12 kepada penyata kewangan.
Bank ini merupakan Bank Islam berlesen di bawah Akta Perbankan Islam, 1983, yang diperbadankan dan berdomisil di
Malaysia. Pejabat berdaftar Bank terletak di Tingkat 20, Menara Bumiputra, Jalan Melaka, 50100 Kuala Lumpur.
Bank induk dan syarikat induk muktamad bank masing-masing ialah DRB-HICOM Berhad serta Etika Strategi Sdn. Bhd.,
yang mana kedua-duanya diperbadankan di Malaysia. DRB-HICOM Berhad ialah sebuah syarikat liabiliti terhad awam dan
tersenarai di papan utama Bursa Malaysia Securities Berhad.
Penyata kewangan telah diberi kebenaran untuk dikeluarkan oleh Lembaga Pengarah mengikut resolusi pengarah pada
21 Mei 2010.
2.
ASAS PENYEDIAAN
Penyata kewangan Kumpulan dan Bank telah disediakan berdasarkan peruntukan Piawaian Pelaporan Kewangan (“FRS”)
seperti yang telah diubah suai oleh Garis Panduan Bank Negara Malaysia dan Prinsip Syariah, serta Akta Bank, 1965 di
Malaysia.
Penyata kewangan ini dikemukakan dalam Ringgit Malaysia (RM) dan dibundarkan kepada ribu (RM’000) terdekat, kecuali
jika dinyatakan sebaliknya.
3.
DASAR PERAKAUNAN YANG PENTING
(b) Subsidiari dan asas penyatuan
(i) Subsidiari
Subsidiari merupakan entiti di mana Kumpulan mempunyai keupayaan untuk mengawal dasar kewangan
dan operasinya agar mendapat faedah daripada aktiviti mereka. Kewujudan serta kesan potensi hak
mengundi yang buat masa ini boleh dilaksanakan atau boleh ditukar akan dipertimbangkan apabila
menilai sama ada Kumpulan mempunyai kuasa yang sedemikian terhadap entiti lain.
Dalam penyata kewangan Bank yang berasingan, pelaburan dalam subsidiari dinyatakan pada kos ditolak
kerugian rosot nilai. Dengan pelupusan pelaburan tersebut, perbezaan di antara hasil pelupusan bersih
dan jumlah bawaannya dimasukkan ke dalam untung atau rugi.
3.1 Ringkasan dasar perakaunan yang penting
(a) Asas perakaunan
Penyata kewangan Kumpulan dan Bank telah disediakan berdasarkan konvensyen kos sejarah, kecuali
dinyatakan sebaliknya dalam dasar perakaunan di bawah.
176
3.
DASAR PERAKAUNAN YANG PENTING (samb.)
3.1 Ringkasan dasar perakaunan yang penting (samb.)
(b) Subsidiari dan asas penyatuan (samb.)
(ii) Asas penyatuan
Penyata kewangan disatukan terdiri daripada penyata kewangan Bank dan subsidiarinya pada tarikh
lembaran imbangan. Penyata kewangan subsidiari disediakan untuk tarikh pelaporan yang sama dengan
Bank.
Subsidiari disatukan dari tarikh pemerolehan, iaitu tarikh di mana Kumpulan memperolehi kawalan,
dan terus disatukan sehingga tarikh kawalan tersebut terhenti. Dalam menyediakan penyata kewangan
disatukan, baki, urusniaga serta keuntungan atau kerugian belum terealisasi dalam kumpulan akan
dihapuskan sepenuhnya. Dasar perakaunan yang seragam diguna pakai dalam penyata kewangan
disatukan untuk urusniaga yang serupa serta peristiwa dalam keadaan yang sama.
Pemerolehan subsidiari diambil kira menggunakan kaedah pembelian. Kaedah pembelian perakaunan
melibatkan peruntukan kos pemerolehan kepada nilai saksama aset yang diperolehi dan liabiliti serta
liabiliti kontingen yang diambil alih pada tarikh pemerolehan. Kos pemerolehan diukur sebagai agregat
nilai saksama, pada tarikh pertukaran, bagi aset berkenaan, liabiliti yang tertanggung atau diambil alih,
dan instrumen ekuiti yang diterbitkan, termasuk sebarang kos yang berpunca secara langsung daripada
pemerolehan itu.
Sebarang lebihan kos pemerolehan ke atas kepentingan Kumpulan dalam nilai saksama bersih bagi
aset, liabiliti dan liabiliti kontingen yang dikenal pasti, mewakili muhibah. Sebarang lebihan kepentingan
Kumpulan dalam nilai saksama bersih bagi aset, liabiliti dan liabiliti kontingen yang dikenal pasti ke atas
kos pemerolehan diiktiraf terus dalam untung atau rugi.
Kepentingan minoriti mewakili bahagian untung dan rugi serta aset bersih dalam subsidiari yang tidak
dipegang oleh Kumpulan. Ia diukur mengikut bahagian nilai saksama minoriti bagi aset dan liabiliti
subsidiari yang dikenal pasti pada tarikh pemerolehan dan bahagian minoriti bagi pertukaran dalam
ekuiti subsidiari sejak dari itu.
(c) Muhibah
Muhibah yang diperolehi dalam gabungan perniagaan pada awalnya diukur pada kos yang merupakan
lebihan kos gabungan perniagaan ke atas kepentingan Kumpulan dalam nilai saksama bersih bagi aset, liabiliti
dan liabiliti kontingen yang dikenal pasti. Berikutan pengiktirafan awal ini, muhibah diukur pada kos tolak
sebarang kerugian rosot nilai terkumpul. Muhibah tidak dilunaskan tetapi sebaliknya, ia dikaji semula untuk
rosot nilai secara tahunan atau lebih kerap lagi jika peristiwa atau perubahan keadaan menunjukkan bahawa
nilai bawaannya mungkin terjejas. Keuntungan dan kerugian atas pelupusan entiti adalah termasuk jumlah
bawaan muhibah yang berkaitan dengan entiti yang dijual.
(d) Instrumen kewangan
Instrumen kewangan diiktiraf dalam lembaran imbangan apabila Kumpulan telah menjadi pihak kepada
peruntukan berkontrak instrumen tersebut. Dasar perakaunan berkenaan pengiktirafan dan pengukuran
perkara ini dibentangkan dalam dasar perakaunan mereka masing-masing.
Instrumen kewangan dikelaskan sebagai liabiliti atau ekuiti mengikut bahan persetujuan berkontrak. Dividen,
keuntungan dan kerugian yang berkaitan dengan instrumen kewangan yang dikelaskan sebagai liabiliti,
dilaporkan sebagai perbelanjaan atau pendapatan. Agihan kepada pemegang instrumen kewangan yang
dikelaskan sebagai ekuiti akan dicaj terus kepada ekuiti. Instrumen kewangan akan diimbangi apabila
Kumpulan mempunyai hak perundangan yang boleh dikuatkuasakan untuk mengimbangi dan merancang
untuk diselesaikan atas dasar bersih atau merealisasikan aset dan menyelesaikan liabiliti secara serentak.
177
3.
(d) Instrumen kewangan (samb.)
(i) Tunai dan kesamaan tunai
Untuk tujuan penyata aliran tunai, tunai dan kesamaan tunai merangkumi tunai dan baki di bank serta
dana jangka pendek dengan baki tempoh mencapai tahap matang adalah kurang dari satu bulan.
(ii) Pembiayaan pelanggan
Pembiayaan dinyatakan selepas menolak peruntukan untuk kemungkinan kerugian.
(e) Peruntukan untuk pembiayaan rosot nilai
Peruntukan khusus dibuat untuk pembiayaan rosot nilai, yang mana ia telah dikaji semula secara individu dan
dikenal pasti secara khusus sebagai substandard, ragu atau lapuk.
Suatu peruntukan am berdasarkan peratusan portfolio pembiayaan turut dibuat. Peratusan ini dikaji semula
setiap tahun dengan mengambil kira pengalaman lalu serta keadaan semasa dan pelarasan dibuat kepada
keseluruhan peruntukan am, jika perlu.
Sebarang pembiayaan yang tidak boleh diperolehi atau sebahagian pembiayaan yang dikelaskan sebagai
lapuk akan dihapus kira selepas mempertimbangkan nilai kolateral yang boleh direalisasi, jika ada, apabila
pada pendapat para pengarah, tiada prospek untuk mendapatkannya semula.
Peruntukan khusus yang disediakan untuk pembiayaan rosot nilai telah dibuat dengan mematuhi sepenuhnya
BNM/GP3. Peruntukan tambahan untuk pembiayaan rosot nilai disediakan apabila jumlah yang boleh
didapatkan kembali adalah lebih rendah daripada nilai buku bersih pembiayaan (jumlah pembiayaan yang
belum dijelaskan, bersih daripada peruntukan khusus) serta pembiayaan tak berbayar yang lama belum
dijelaskan atas dasar berikut:
(i)
memperuntukkan lima puluh peratus (50%) daripada nilai jualan terpaksa bagi hartanah yang dipegang
sebagai kolateral untuk pembiayaan tak berbayar dan belum dijelaskan selama lebih lima (5) tahun tetapi
kurang daripada tujuh (7) tahun; dan
Sebarang peruntukan yang dibuat sepanjang tahun ini telah dicajkan kepada penyata pendapatan.
Bank Negara Malaysia telah memberi keistimewaan kepada Kumpulan dan Bank kerana mematuhi keperluan
berkenaan rosot nilai pembiayaan di bawah Garis Panduan BNM mengenai Pelaporan Kewangan untuk Bank
Islam Berlesen (“BNM/GP8-i”) untuk tahun semasa dan sebelumnya.
Pembiayaan dikelaskan sebagai tak berbayar dan substandard apabila pembayaran balik tertunggak selama
lebih daripada tiga (3) bulan dari hari pertama ingkar atau selepas tarikh matang.
Peruntukan khusus untuk hutang dan pembiayaan ragu Kumpulan serta Bank dikira berdasarkan keperluan
BNM/GP3, yang konsisten dengan pemakaian yang dibuat dalam penyata kewangan tahunan yang telah
diaudit sebelumnya.
(ii) tiada nilai akan diperuntukkan bagi kolateral pembiayaan tak berbayar yang belum dijelaskan selama
tujuh (7) tahun dan ke atas.
178
3.
(f) Sekuriti
Pemegangan sekuriti Kumpulan dan Bank diasingkan berdasarkan kategori dan kaedah penilaian berikut:
(i)
Sekuriti dipegang untuk dagangan
Sekuriti dikelaskan sebagai dipegang untuk dagangan jika ia diperolehi terutamanya untuk tujuan
memperolehi faedah daripada pergerakan harga jangka pendek yang sebenar ataupun yang dijangkakan
atau untuk keuntungan arbitraj. Sekuriti yang dipegang untuk dagangan akan dinyatakan pada nilai
saksama dan sebarang keuntungan atau kerugian yang timbul daripada perubahan nilai saksamanya
serta penyahiktirafan sekuriti yang dipegang untuk dagangan diiktiraf dalam penyata pendapatan.
(ii) Sekuriti tersedia untuk dijual
Sekuriti tersedia untuk dijual ialah aset kewangan yang tidak dikelaskan sebagai dipegang untuk
dagangan atau dipegang sehingga matang. Sekuriti yang tersedia untuk dijual diukur pada nilai saksama
atau pada kos pelunasan (tolak kerugian rosot nilai) jika nilai saksamanya tidak boleh diukur secara andal.
Sebarang keuntungan atau kerugian yang timbul daripada perubahan dalam nilai saksama diiktiraf terus
dalam ekuiti menerusi penyata perubahan ekuiti, sehingga aset kewangan dijual, dikutip, dilupuskan
atau terjejas, yang mana pada waktu itu keuntungan atau kerugian terkumpul yang sebelumnya diiktiraf
dalam ekuiti akan dipindahkan ke penyata pendapatan.
(iii) Sekuriti dipegang sehingga matang
Sekuriti dipegang sehingga matang merupakan aset kewangan dengan pembayaran tetap atau boleh
ditetapkan dan kematangan tetap yang mana Kumpulan serta Bank mempunyai hasrat positif dan
kemampuan untuk memegangnya sehingga matang. Sekuriti yang dipegang hingga matang diukur
pada kos tambahan/pelunasan berdasarkan kaedah hasil berkesan. Pelunasan premium, penambahan
diskaun dan rosot nilai serta keuntungan atau kerugian yang timbul daripada penyahiktirafan sekuriti
yang dipegang hingga matang diiktiraf dalam penyata pendapatan.
Anggaran nilai saksama bagi sekuriti dipegang untuk dagangan dan sekuriti tersedia untuk dijual adalah
berdasarkan harga pasaran yang disebut harga dan boleh dilihat pada tarikh lembaran imbangan. Apabila
tiada harga pasaran yang disebut harga atau boleh dilihat, nilai saksama dianggar menggunakan model
penentuan harga atau teknik aliran tunai terdiskaun. Apabila teknik aliran tunai terdiskaun digunakan,
anggaran aliran tunai masa depan akan terdiskaun berdasarkan kadar pasaran semasa untuk instrumen
yang serupa pada tarikh lembaran imbangan.
(g) Instrumen Ekuiti
Saham biasa dikelaskan sebagai ekuiti. Dividen atas saham biasa diiktiraf dalam ekuiti dalam tempoh ia
diisytiharkan.
Kos urusniaga bagi urusniaga ekuiti diambil kira sebagai potongan daripada ekuiti, bersih daripada cukai. Kos
urusniaga ekuiti hanya merangkumi kos luar tambahan yang berpunca secara langsung daripada urusniaga
ekuiti yang mana jika tidak, akan dielak.
Balasan yang dibayar, termasuk kos urusniaga berpunca dari pembelian semula saham biasa Bank yang belum
dibatalkan, dikelaskan sebagai saham perbendaharaan dan dikemukakan sebagai potongan daripada ekuiti.
Tiada keuntungan atau kerugian diiktiraf dalam untung atau rugi bagi jualan, terbitan semula melalui jualan
semula, perbezaan antara balasan jualan dan jumlah bawaan diiktiraf dalam ekuiti.
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3.
(h) Derivatif
(a) Kontrak tukaran asing
Kedudukan dagangan tukaran asing, termasuk kontrak semasa dan hadapan, dinilai semula mengikut
kadar pasaran semasa pada tarikh lembaran imbangan dan hasil keuntungan serta kerugian diiktiraf
dalam penyata pendapatan.
(b) Kadar keuntungan dan pertukaran mata wang asing
Semua instrumen kewangan derivatif diukur pada nilai saksama dan dibawa sebagai aset apabila
nilai saksamanya positif dan sebagai liabiliti apabila nilai saksamanya negatif. Sebarang keuntungan
atau kerugian yang timbul daripada perubahan dalam nilai saksama derivatif diiktiraf dalam penyata
pendapatan kecuali jika ia merupakan sebahagian daripada hubungan lindungan nilai yang melayakkannya
untuk perakaunan lindung nilai di mana keuntungan atau kerugian diiktiraf seperti berikut:
(i)
Lindung nilai saksama
Dalam instrumen kewangan derivatif melindung nilai, perubahan dalam nilai saksama bagi aset
atau liabiliti yang dikenalpasti, sebarang keuntungan atau kerugian atas instrumen lindung nilai itu
diiktiraf dalam penyata pendapatan. Perkara lindung nilai ini juga dinyatakan pada nilai saksama
berhubung dengan risiko yang dilindung nilai, dengan sebarang keuntungan atau kerugian diiktiraf
dalam penyata pendapatan.
(ii) Lindung nilai aliran tunai
Keuntungan dan kerugian ke atas instrumen lindung nilai, akan tertunda dalam komponen ekuiti
yang berasingan, sehingga ke tahap di mana lindung nilai tersebut berkesan. Bahagian tak berkesan
bagi sebarang keuntungan atau kerugian diiktiraf dalam penyata pendapatan. Keuntungan dan
kerugian tertunda akan dikeluarkan ke penyata pendapatan dalam tempoh di mana perkara lindung
nilai tersebut memberi kesan kepada penyata pendapatan.
Inventori
Inventori dinyatakan pada nilai yang lebih rendah antara kos dan nilai boleh direalisasi bersih.
Kos ditentukan menggunakan kaedah masuk dahulu, keluar dahulu.
Nilai boleh direalisasi bersih ialah harga jualan teranggar dalam perjalanan biasa perniagaan ditolak kos
penyiapan teranggar serta kos teranggar yang diperlukan untuk melakukan jualan.
(j)
Hartanah, loji dan peralatan serta susutnilai
Semua butiran hartanah, loji dan peralatan pada mulanya direkodkan pada kos. Kos berikutnya akan
dimasukkan ke dalam jumlah bawaan aset tersebut atau diiktiraf sebagai aset yang berasingan, sebagai mana
wajar, hanya apabila ada kemungkinan bahawa faedah ekonomi masa depan yang berkaitan dengan butiran
tersebut akan mengalir kepada Kumpulan dan Bank dan kos butiran itu boleh diukur secara andal. Jumlah
bawaan bagi bahagian yang diganti akan dinyahiktiraf. Semua pembaikan dan penyelenggaraan lain dicajkan
ke penyata pendapatan dalam tempoh kewangan ianya ditanggung.
Selepas diiktiraf, hartanah, loji dan peralatan akan dinyatakan pada kos ditolak susutnilai terkumpul dan
sebarang kerugian rosot nilai terkumpul.
(i)
180
3.
(j) Hartanah, loji dan peralatan serta susutnilai (samb.)
Tanah pegangan kekal mempunyai hayat penggunaan yang tidak terhad dan justeru itu ia tidak disusutnilai.
Kerja pengubahsuaian yang sedang dalam proses juga tidak disusutnilai kerana aset sebegini masih belum
tersedia untuk digunakan.
Susutnilai hartanah, loji dan peralatan lain ditentukan mengikut dasar garis lurus bagi menghapus kira kos
setiap aset kepada nilai sisanya sepanjang hayat penggunaan teranggar, pada kadar tahunan berikut:
Bangunan
Tanah pegangan pajak jangka panjang
Perabot dan peralatan pejabat
Penambahbaikan dan pengubahsuaian bangunan
Kenderaan bermotor
Peralatan komputer
Kaedah nilai sisa, hayat penggunaan dan susutnilai akan dikaji semula pada setiap penghujung tahun
kewangan bagi memastikan bahawa jumlah, kaedah serta tempoh susutnilai adalah konsisten dengan anggaran
terdahulu dan jangkaan bentuk penggunaan bagi faedah ekonomi di masa hadapan yang terangkum dalam
butiran hartanah, loji dan peralatan.
Butiran hartanah, loji dan peralatan dinyahiktiraf apabila dilupuskan atau apabila faedah ekonomi masa
hadapan adalah dijangkakan daripada penggunaan atau pelupusannya. Perbezaan di antara hasil pelupusan
bersih, jika ada, serta jumlah bawaan bersih diiktiraf dalam untung atau rugi dan bahagian lebihan penilaian
semula yang belum digunakan bagi butiran tersebut akan dibawa terus ke perolehan tertahan.
3%
3%
15%
20%
20%
20% – 33.3%
(k) Mata wang asing
(i) Mata wang fungsian dan pembentangan
Penyata kewangan individu bagi setiap entiti di dalam Kumpulan diukur menggunakan mata wang
persekitaran ekonomi utama di mana entiti tersebut beroperasi (“mata wang fungsian”). Penyata
kewangan disatukan dibentang dalam Ringgit Malaysia (RM), yang juga merupakan mata wang fungsian
Bank.
(ii) Urusniaga mata wang asing
Dalam menyediakan penyata kewangan entiti individu, urusniaga dalam mata wang selain daripada mata
wang fungsian bagi entiti (mata wang asing) direkodkan dalam mata wang fungsian menggunakan kadar
pertukaran semasa pada tarikh urusniaga. Pada setiap tarikh lembaran imbangan, butiran kewangan
dengan denominasi mata wang asing diterjemahkan mengikut kadar semasa pada tarikh lembaran
imbangan. Butiran bukan kewangan yang dibawa pada nilai saksama dengan denominasi dalam mata
wang asing diterjemahkan mengikut kadar semasa pada tarikh nilai saksama ditetapkan. Butiran bukan
kewangan yang diukur dari segi kos sejarah dalam mata wang asing tidak diterjemah.
(l)
Perbezaan pertukaran yang timbul dari penyelesaian butiran kewangan, serta terjemahan butiran
kewangan, dimasukkan ke dalam untung atau rugi bagi tahun tersebut.
Bil dan penerimaan belum bayar mewakili bil dan penerimaan Kumpulan serta Bank yang didiskaun semula
dan masih belum dijelaskan di pasaran.
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3.
(m) Peruntukan untuk liabiliti
Peruntukan diiktiraf apabila Kumpulan dan Bank mempunyai kewajipan semasa yang perlu ditunai akibat
daripada peristiwa lalu dan ada kemungkinan bahawa aliran keluar sumber yang merangkumi faedah ekonomi
diperlukan untuk menunaikan kewajipan itu dan suatu anggaran yang andal bagi jumlah tersebut boleh
dibuat. Peruntukan dikaji semula pada setiap tarikh lembaran imbangan dan diselaraskan bagi menunjukkan
anggaran semasa yang terbaik. Apabila kesan nilai masa wang adalah material, peruntukan akan didiskaun
menggunakan kadar pracukai semasa yang menggambarkan, yang bersesuaian, risiko yang khusus dengan
liabiliti. Bila pendiskaunan digunakan, kenaikan dalam peruntukan yang disebabkan oleh masa yang berlalu
diiktiraf sebagai kos kewangan.
(n) Liabiliti
Deposit daripada pelanggan, deposit dan penempatan di bank serta institusi-institusi kewangan dinyatakan
pada nilai penempatan. Liabiliti-liabiliti lain dinyatakan pada kos yang merupakan nilai saksama balasan yang
dijangka akan dibayar pada masa hadapan untuk barangan dan perkhidmatan yang diterima.
(o) Faedah Kakitangan
(i) Faedah jangka pendek
Upah, gaji, bonus dan caruman keselamatan sosial diiktiraf sebagai perbelanjaan pada tahun di
mana perkhidmatan yang berkaitan diterima oleh kakitangan Kumpulan dan Bank. Pampasan bagi
ketidakhadiran terkumpul jangka pendek seperti cuti tahunan berbayar diiktiraf apabila perkhidmatan
yang diberikan oleh kakitangan meningkatkan hak mereka terhadap pampasan bagi ketidakhadiran di
masa hadapan. Ketidakhadiran terimbuh tidak terkumpul jangka pendek seperti cuti sakit diiktiraf apabila
ketidakhadiran berlaku.
(ii) Pelan caruman wajib
Pelan caruman wajib ialah pelan faedah pascapekerjaan di mana Kumpulan dan Bank membayar
caruman tetap kepada entiti atau dana berasingan dan tidak mempunyai obligasi perundangan atau
konstruktif untuk membayar caruman lanjut jika dana tersebut tidak mempunyai aset yang mencukupi
untuk membayar semua faedah pekerja yang berkaitan dengan perkhidmatan pekerja untuk tahun
kewangan semasa dan sebelumnya. Caruman sedemikian diiktiraf sebagai perbelanjaan di dalam untung
atau rugi sebagai liabiliti. Seperti dikehendaki undang-undang, syarikat di Malaysia membuat caruman
tersebut kepada Kumpulan Wang Simpanan Pekerja (“KWSP”).
(i)
Pendapatan daripada pembiayaan
Pendapatan daripada pembiayaan pelanggan diiktiraf berdasarkan kaedah kadar pulangan malar.
Pendapatan adalah termasuk pelunasan premium dan pertambahan diskaun. Pendapatan daripada
sekuriti diiktiraf berdasarkan hasil berkesan.
Apabila akaun pembiayaan pelanggan dikelaskan sebagai tidak berbayar, pendapatan akan digantung
sehingga ia direalisasi atas dasar tunai. Pendapatan pembiayaan yang diiktiraf sebelum dikelaskan sebagai
tidak berbayar dianggap sebagai tidak boleh diperolehi, dan justeru itu suatu jumlah tambahan bagi
peruntukan khusus akan dibuat. Akaun pelanggan dikelaskan sebagai tidak berbayar apabila pembayaran
balik adalah tertunggak selama lebih daripada tiga bulan dari tarikh bermulanya pembiayaan tidak
berbayar dan tiga bulan bagi bil perdagangan, penerimaan jurubank, resit amanah serta instrumen lain
yang sama sifatnya.
(p) Pengiktirafan pendapatan
Pendapatan diiktiraf sehingga ke tahap di mana ada kemungkinan faedah ekonomi akan mengalir kepada
Kumpulan dan Bank dan pendapatan tersebut boleh diukur dengan andal. Kriteria pengiktirafan khusus yang
berikut juga mesti dipenuhi sebelum hasil diiktiraf:
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3.
(p) Pengiktirafan pendapatan (samb.)
(ii) Pengiktirafan yuran dan pendapatan lain
Aturan pembiayaan, yuran pengurusan dan penyertaan, komisyen penaja jaminan dan yuran brokeraj
diiktiraf sebagai pendapatan berdasarkan persetujuan berkontrak. Yuran jaminan diiktiraf sebagai
pendapatan apabila jaminan dikeluarkan. Yuran daripada aktiviti penasihat dan kewangan korporat
diiktiraf bersih daripada cukai perkhidmatan dan diskaun setelah selesai setiap peringkat tugasan.
Pendapatan dividen daripada sekuriti diiktiraf apabila hak Bank untuk menerima bayaran ditetapkan.
(q) Cukai pendapatan
Cukai pendapatan ke atas untung atau rugi bagi tahun terdiri daripada cukai semasa dan tertunda. Cukai
semasa ialah jumlah jangkaan cukai pendapatan yang perlu dibayar berhubung dengan untung boleh cukai
bagi tahun dan diukur menggunakan kadar cukai yang digubal pada tarikh lembaran imbangan.
Cukai tertunda disediakan menggunakan kaedah liabiliti. Pada dasarnya, liabiliti cukai tertunda diiktiraf untuk
semua perbezaan sementara yang boleh dicukai dan aset cukai tertunda diiktiraf untuk semua perbezaan
sementara dikurangkan, kerugian cukai belum guna serta kredit cukai belum guna sehingga ke tahap ada
kemungkinan bahawa untung boleh cukai akan tersedia yang mana perbezaan sementara dikurangkan,
kerugian cukai belum guna dan kredit cukai belum guna boleh dipergunakan.
Cukai tertunda tidak diiktiraf jika perbezaan sementara timbul daripada muhibah atau muhibah negatif atau
daripada pengiktirafan awal sesuatu aset atau liabiliti dalam urusniaga yang bukannya gabungan perniagaan
dan pada waktu urusniaga, tidak menjejaskan sama ada untung perakaunan mahupun untung boleh cukai.
Cukai tertunda diukur pada kadar cukai yang dijangka akan diguna pakai sewaktu tempoh di mana aset
direalisasi atau liabiliti dijelaskan, berdasarkan kadar cukai yang telah digubal atau digubal secara hakiki pada
tarikh lembaran imbangan. Cukai tertunda diiktiraf sebagai pendapatan atau perbelanjaan dan dimasukkan ke
dalam untung atau rugi semasa tempoh, kecuali apabila ia timbul daripada urusniaga yang diiktiraf terus di
dalam ekuiti, yang mana dalam keadaan ini cukai tertunda turut diiktiraf terus di dalam ekuiti, atau apabila ia
terbit dari gabungan perniagaan yang merupakan pemerolehan, yang mana dalam keadaan ini cukai tertunda
dimasukkan ke dalam muhibah yang terhasil atau jumlah sebarang lebihan daripada kepentingan pemeroleh
dalam nilai saksama bersih bagi aset, liabiliti dan liabiliti kontingen milik pemeroleh yang boleh dikenal pasti
berbanding kos gabungan.
(r) Zakat
Ia mewakili zakat perniagaan. Ia merupakan jumlah wajib yang perlu dibayar oleh Bank demi mematuhi prinsip
Syariah. Peruntukan zakat dikira berdasarkan kaedah 2.5% daripada pertumbuhan dana para pemegang
saham.
(s) Rizab penyamaan untung (“PER”)
PER merujuk kepada jumlah yang diasingkan daripada jumlah pendapatan kasar agar dapat mengekalkan
tahap pulangan yang tertentu kepada pendeposit sebagai menepati “Rangka Kerja Kadar Pulangan” Bank
Negara Malaysia. PER diperlihatkan di bawah liabiliti lain bagi Bank.
Bank tidak mengekalkan “PER” kerana Bank telah menggunakan pendapatan daripada dana pemegang saham
untuk menstabilkan kadar pulangan kepada pendeposit.
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3.
(t) Rosot nilai aset bukan kewangan
Jumlah bawaan aset, selain daripada aset cukai tertunda, akan dikaji semula pada setiap tarikh lembaran
imbangan bagi menentukan sama ada terdapat sebarang tanda rosot nilai. Jika wujud sebarang tanda, jumlah
boleh dipulihkan kembali bagi aset tersebut akan dianggar untuk menentukan jumlah kerugian rosot nilai.
Untuk tujuan menguji rosot nilai aset-aset ini, jumlah boleh dipulihkan kembali ditentu berdasarkan aset
individu kecuali aset tersebut tidak menjana aliran tunai yang sebahagian besarnya tidak bergantung kepada
aset lain. Sekiranya keadaan ini berlaku, jumlah boleh dipulihkan kembali ditentukan untuk unit penjanaan
tunai (CGU) kepunyaan aset tersebut.
Jumlah boleh dipulihkan kembali bagi aset ialah nilai yang lebih tinggi di antara nilai saksama aset atau CGU
ditolak kos untuk menjual dan nilai gunanya. Dalam menaksir nilai guna, aliran tunai masa depan teranggar
didiskaunkan kepada nilai kini mereka menggunakan kadar diskaun pracukai yang mencerminkan penilaian
pasaran semasa bagi nilai masa wang dan risiko yang spesifik kepada aset. Sekiranya jumlah bawaan sesuatu
aset melebihi jumlah yang boleh dipulihkan kembali, aset tersebut dianggap terjejas dan dikurangkan nilainya
kepada jumlah yang boleh dipulihkan kembali.
Kerugian rosot nilai diiktiraf dalam untung atau rugi semasa tempoh ia timbul, melainkan aset itu dibawa
pada jumlah dinilai semula, yang mana dalam keadaan ini kerugian rosot nilai diambil kira sebagai penyusutan
penilaian semula sehingga ke tahap di mana kerugian rosot nilai itu tidak melebihi jumlah yang dipegang di
dalam rizab penilaian semula aset untuk aset yang sama.
3.2 Perubahan dalam dasar perakaunan dan kesan yang timbul daripada mengguna pakai semakan semula FRS
Dasar perakaunan serta kaedah pengiraan yang diguna pakai semasa tempoh kewangan adalah konsisten dengan apa
yang diguna pakai untuk penyata kewangan tahunan yang diaudit bagi tahun kewangan berakhir 31 Disember 2008.
FRS, Pindaan kepada FRS, Tafsiran IC, TR dan SOP
FRS 1
Penggunaan Kali Pertama Piawaian Laporan Kewangan
Berkuatkuasa
bagi tempoh
kewangan
bermula pada
atau selepas
1 Julai 2010 dan
1 Januari 2011
FRS 3
Kombinasi Perniagaan
1 Januari 2010
FRS 4
Kontrak Insurans
1 Januari 2010
FRS 7
Instrumen Kewangan: Pendedahan
1 Julai 2009 dan
1 Januari 2011
3.3 FRS, Pindaan kepada FRS, Tafsiran Jawatankuasa Penerbitan (“IC”), Siaran Teknikal (“TR”) dan Penyata
Prinsip (“SOP”) yang telah dikeluarkan tetapi belum berkuatkuasa
Kumpulan serta Bank belum lagi mengguna pakai FRS, pindaan kepada FRS, Tafsiran IC, TR dan SOP di bawah yang
mempunyai tarikh kuat kuasa seperti berikut:
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3.
Prinsip (“SOP”) yang telah dikeluarkan tetapi belum berkuatkuasa (samb.)
Berkuatkuasa
bagi tempoh
kewangan
bermula pada
atau selepas
FRS 8
Segmen Operasi
1 Januari 2010
FRS 101
Pembentangan Penyata Kewangan (disemak pada 2009)
1 Januari 2010
FRS 123
Kos Peminjaman
1 Januari 2010
FRS 127
Penyata Kewangan Disatukan dan Berasingan
FRS 139
Instrumen Kewangan: Pengiktirafan dan Pengukuran
Pindaan kepada FRS 123 Kos Peminjaman
1 Julai 2010
1 Januari 2010
1 Januari 2010
Pindaan kepada FRS 127 Penyata Kewangan Disatukan dan Berasingan: Kos Pelaburan
dalam Subsidiari, Entiti Dikawal Bersama atau Pelaburan
dalam Syarikat Bersekutu
1 Januari 2010
Pindaan kepada FRS 128 Pelaburan dalam Syarikat Bersekutu
1 Januari 2010
Pindaan kepada FRS 129 Pelaporan Kewangan dalam Ekonomi Hiperinflasi
1 Januari 2010
Pindaan kepada FRS 131 Kepentingan dalam Usaha Sama
1 Januari 2010
Pindaan kepada FRS 132 Instrumen Kewangan: Pembentangan
1 Januari 2010,
1 Julai 2010 dan
1 Mac 2010
Pindaan kepada FRS 134 Laporan Kewangan Interim
1 Januari 2010
Pindaan kepada FRS 136 Rosot nilai Aset
1 Januari 2010
Pindaan kepada FRS 138 Aset Tidak Ketara
Pindaan kepada IFRS 1
Pengecualian Terhad daripada Pendedahan FRS 7
Bandingan untuk Pengguna Pertama kali
Pindaan kepada FRS 139 Instrumen Kewangan: Pengiktirafan dan Pengukuran
1 Januari 2010
dan 1 Julai 2010
1 Januari 2011
1 Januari 2010
dan 1 Julai 2010
Pindaan kepada FRS 140 Hartanah Pelaburan
1 Januari 2010
Pindaan kepada FRS 7
Penambahbaikan Pendedahan tentang Instrumen Kewangan
1 Januari 2011
Tafsiran IC 9
Penilaian Semula Derivatif Asal
1 Januari 2010
Tafsiran IC 10
Pelaporan Kewangan Interim dan Rosot nilai
1 Januari 2010
Tafsiran IC 11
FRS 2 – Urusniaga Saham Kumpulan dan Perbendaharaan
1 Januari 2010
Tafsiran IC 12
Pengaturan Perkhidmatan Konsesi
1 Julai 2010
185
3.
Prinsip (“SOP”) yang telah dikeluarkan tetapi belum berkuatkuasa (samb.)
Berkuatkuasa
bagi tempoh
kewangan
bermula pada
atau selepas
Tafsiran IC 13
Program Kesetiaan Pelanggan
1 Januari 2010
Tafsiran IC 14
FRS 119 – Had ke atas Aset Manfaat Bertakrif, Keperluan Pembiayaan Minimum dan Interaksinya
1 Januari 2010
Tafsiran IC 15
Perjanjian bagi Pembinaan Hartanah
1 Julai 2010
Tafsiran IC 16
Lindungan Nilai Pelaburan Bersih dalam Operasi Asing
1 Julai 2010
Tafsiran IC 17
Pengagihan Aset Bukan Tunai kepada Pemilik
1 Julai 2010
Pindaan kepada
Tafsiran IC 9
Penilaian Semula Derivatif Asal
1 Januari 2010
TR i-3
Pembentangan Penyata Kewangan Institusi Kewangan Islam
1 Januari 2010
SOP i-1
Pelaporan Kewangan dari Perspektif Islam
1 Januari 2010
FRS 4, Pindaan kepada FRS 119, FRS 129 dan FRS 140 serta Tafsiran IC 12, 13 14 dan 15 tidak boleh diguna pakai
kepada Kumpulan dan Bank. Lain-lain FRS, pindaan kepada FRS, Tafsiran IC, TR dan SOP di atas dijangka tidak akan
memberi kesan ketara kepada penyata kewangan di awal penggunaannya kecuali bagi FRS 7, FRS 101 (disemak
pada 2009) dan FRS 139. Kumpulan serta Bank dikecualikan daripada mendedahkan kesan yang berkemungkinan
terhadap penyata kewangan apabila FRS 7 dan FRS 139 mula digunakan.
Pengguna FRS 101 (disemak pada 2009) akan mempunyai kesan berikut terhadap penyata kewangan apabila ia
mula digunakan:
– Apabila entiti menyatakan semula angka perbandingannya dalam penyata kewangan atau mengguna pakai
secara retrospektif dasar perakaunan yang baru, suatu penyata kedudukan kewangan mesti dikemukakan pada
permulaan tempoh perbandingan terawal dalam satu set penyata kewangan yang lengkap.
– Entiti mesti mendedahkan jumlah yang diklasifikasikan semula kepada untung atau rugi yang sebelumnya
diiktiraf dalam pendapatan komprehensif yang lain serta cukai pendapatan yang berkaitan dengan setiap
komponen pendapatan komprehensif lain, sama ada di dalam penyata pendapatan komprehensif atau di dalam
nota;
– Istilah baru akan menggantikan ‘lembaran imbangan’ dengan ‘penyata kedudukan kewangan’, dan ‘penyata
aliran tunai’ dengan ‘penyata bagi aliran tunai’.
– Entiti hendaklah mengemukakan dalam penyata perubahan ekuiti, semua perubahan ekuiti pemilik. Semua
perubahan ekuiti bukan pemilik (iaitu pendapatan komprehensif) perlu dikemukakan dalam satu penyata
pendapatan komprehensif atau dalam dua penyata (penyata pendapatan berasingan serta penyata pendapatan
komprehensif). Komponen pendapatan komprehensif tidak dibenar untuk dikemukakan dalam penyata
perubahan ekuiti.
186
3.
3.4 Anggaran dan pertimbangan perakaunan yang penting
Penyediaan penyata kewangan melibatkan membuat anggaran serta andaian tertentu berkenaan pertimbangan
masa depan. Ia memberi kesan terhadap dasar perakaunan yang diguna pakai, jumlah aset, liabiliti, pendapatan
dan perbelanjaan yang dilaporkan serta pendedahan yang dibuat. Ia dinilai atas dasar berterusan dan berasaskan
pengalaman serta faktor-faktor yang berkaitan, termasuk jangkaan terhadap peristiwa masa depan yang dipercayai
munasabah berdasarkan keadaan. Perubahan kepada anggaran serta andaian ini oleh pihak pengurusan mungkin
memberi kesan terhadap baki seperti yang dilaporkan dalam penyata kewangan.
(a) Anggaran nilai saksama sekuriti
Seperti yang dibentangkan dalam Nota 3.1(f), apabila harga pasaran disebut harga dan boleh dilihat bagi
sekuriti tertentu tidak ada, nilai saksama dianggar menggunakan model penentuan harga atau teknik aliran
tunai terdiskaun. Penggunaan model serta teknik ini memerlukan Kumpulan membuat anggaran serta andaian
tertentu, tetapi tidak terbatas kepada anggaran aliran tunai masa depan serta kadar diskaun.
(b) Cukai pendapatan
Aset cukai tertunda diukur dan diiktiraf berdasarkan kadar cukai yang dijangka akan diguna pakai dalam
tempoh aset direalisasi. Anggaran dibuat berhubung dengan jumlah keuntungan boleh cukai bagi tempoh
tersebut yang akan membolehkan aset cukai tertunda direalisasi.
(c) Peruntukan untuk kerugian atas pendahuluan dan pembiayaan
Seperti yang dinyatakan dalam Nota 3.1(e), peruntukan khusus dibuat untuk hutang ragu yang telah dikaji
semula secara individu dan dikenal pasti secara khusus sebagai substandard, lapuk atau ragu. Penilaian
individu bagi pembiayaan adalah termasuk membuat anggaran serta pertimbangan tentang kedudukan
kewangan pihak berlawanan, nilai saksama kolateral yang mendasari serta aliran tunai boleh didapatkan
kembali pada masa depan dalam persetujuan penyelesaian/penstrukturan semula.
4.
TUNAI DAN DANA JANGKA PENDEK
Tunai dan baki di bank-bank dan institusi-institusi
kewangan lain
Wang panggilan dan penempatan deposit matang
dalam tempoh tidak melebihi satu bulan
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
152,804
166,729
152,804
166,729
5,622,579
4,900,553
5,622,579
4,900,553
5,775,383
5,067,282
5,775,383
5,067,282
187
5.
SEKURITI
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
(a)
Dipegang hingga matang
Pada kos terlunas
Bon korporat
Kerugian rosot nilai terkumpul
30,285
(2,061)
32,952
(2,061)
Jumlah sekuriti dipegang hingga matang
28,224
30,891
(b)
Tersedia untuk dijual
Pada nilai saksama
Sekuriti disebutharga:
Sijil Pelaburan Kerajaan Malaysia
Bon Cagamas
Bon Khazanah
Sekuriti hutang Islam swasta
Sukuk
Sijil deposit boleh niaga
1,181,505
115,647
–
2,596,505
115,043
–
520,096
35,407
179,220
1,936,981
189,215
5,992
Sekuriti tidak disebutharga:
Saham
4,008,700
2,866,911
4,105
4,105
4,012,805
2,871,016
Jumlah sekuriti tersedia untuk dijual
188
6.
PEMBIAYAAN PELANGGAN
(i) Mengikut jenis
Pembiayaan overdraf
Pembiayaan berjangka:
Pembiayaan perumahan
Pembiayaan bersindiket
Sewa beli belum diterima
Pajakan belum diterima
Pembiayaan berjangka lain
Resit amanah
Tuntutan terhadap pelanggan di bawah
penerimaan kredit
Pembiayaan kakitangan
Kredit pusingan
Tolak: Pendapatan belum diperolehi
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
428,225
485,585
428,225
485,585
4,076,724
164,712
1,564,836
205,120
3,428,178
140,769
3,949,605
202,796
1,575,765
144,320
2,281,061
170,376
4,076,724
164,712
1,564,836
205,120
3,428,531
140,769
3,949,605
202,796
1,575,765
144,320
2,296,444
170,376
730,361
89,202
498,891
860,165
99,337
470,177
730,361
89,202
498,891
860,165
99,337
470,177
11,327,018
(3,909,046)
10,239,187 11,327,371
(3,447,639) (3,909,046)
10,254,570
(3,447,639)
Tolak: Pembiayaan dijual kepada Cagamas
7,417,972
(380,846)
6,791,548
(363,801)
7,418,325
(380,846)
6,806,931
(363,801)
Tolak: Peruntukan bagi pembiayaan lapuk dan ragu
– Am
– Khusus
7,037,126
6,427,747
7,037,479
6,443,130
– pembiayaan tidak berbayar
– pembiayaan berbayar
Jumlah pembiayaan bersih
(106,663)
(300,304)
(97,330)
(302,901)
(106,770)
(300,304)
(97,561)
(302,901)
(226,055)
(74,249)
(269,627)
(33,274)
(226,055)
(74,249)
(269,627)
(33,274)
6,630,159
6,027,516
6,630,405
6,042,668
189
6.
PEMBIAYAAN PELANGGAN (samb.)
(ii) Mengikut kontrak
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
2,192,508
126,525
2,073,124
85,068
2,192,508
126,525
2,073,124
85,068
1,339,247
664,587
873,560
724,830
655,260
426,367
4,844
29,398
1,324,933
746,957
339,579
849,766
599,383
396,829
7,608
4,500
1,339,247
664,587
873,560
724,830
655,260
426,367
11,948
22,647
1,324,933
746,957
339,579
849,766
599,383
396,829
27,491
–
7,037,126
6,427,747
7,037,479
6,443,130
(iii) Mengikut jenis pelanggan
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Institusi bukan perbankan tempatan
Perusahaan perniagaan tempatan
– Perniagaan industri kecil
– Lain-lain
Kerajaan dan badan-badan berkanun
Individu
Entiti tempatan lain
Entiti asing
Bank
31.3.2010 31.12.2008
RM’000
RM’000
36,818
39,410
36,818
39,410
1,162,500
2,013,136
104,825
3,698,733
3,295
17,819
1,046,871
1,983,113
76,750
3,156,955
6,858
117,790
1,162,500
2,020,239
98,075
3,698,733
3,295
17,819
1,046,871
1,993,996
81,250
3,156,955
6,858
117,790
7,037,126
6,427,747
7,037,479
6,443,130
Bai’ Bithaman Ajil (jualbeli dengan
pembayaran tertangguh)
Ijarah (pajakan)
Ijarah Thumma Al-Bai (pajakan berakhir dengan
pemilikan)
Inah (jualbeli dan beli balik)
Tawarruq (komoditi murabahah)
Bai Al Dayn (pembelian hutang)
Murabahah (jualbeli berdasarkan kos tambahan)
Istisna’ (jualbeli tempahan dengan bayaran beransur)
Qard Hasan (pembiayaan ihsan)
Shirkah Mutanaqisah (pengurangan perkongsian)
190
6.
PEMBIAYAAN PELANGGAN (samb.)
(iv) Mengikut kepekaan kadar keuntungan
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
596,980
1,285,372
2,896,580
775,007
1,306,552
2,028,341
596,980
1,285,372
2,903,683
775,007
1,306,552
2,048,224
828,603
1,429,591
665,617
1,652,230
828,603
1,422,841
665,617
1,647,730
7,037,126
6,427,747
7,037,479
6,443,130
(v) Mengikut sektor
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Kadar tetap:
Sewa beli belum terima
Lain-lain
Kadar boleh ubah:
Lain-lain
Pertanian
Perlombongan dan kuari
Perkilangan
Elektrik, gas dan air
Pembinaan
Pembelian hartanah:
– Kediaman
– Bukan kediaman
Hartanah
Borong, runcit dan restoran
Pengangkutan, penyimpanan dan komunikasi
Perkhidmatan kewangan, insuran dan
perkhidmatan perniagaan
Pembelian sekuriti
Pembelian kenderaan pengangkutan
Kredit penggunaan
Komuniti, khidmat sosial dan peribadi
Bank
31.3.2010 31.12.2008
RM’000
RM’000
138,739
3,975
738,168
66,706
906,148
80,298
176
854,314
48,621
1,014,003
138,739
3,975
738,168
66,706
906,148
80,298
176
854,314
48,621
1,014,003
1,432,596
273,849
15,234
537,409
172,225
1,440,624
296,159
–
367,155
147,182
1,432,596
273,849
15,234
537,409
172,463
1,440,624
296,159
–
382,300
147,420
190,991
128
1,285,372
953,558
322,028
191,974
1,427
1,306,613
486,493
192,708
190,991
128
1,285,372
953,558
322,143
191,974
1,427
1,306,613
486,493
192,708
7,037,126
6,427,747
7,037,479
6,443,130
191
7.
PEMBIAYAAN TAK BERBAYAR
(i) Pergerakan dalam pembiayaan tidak berbayar
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Pada 1 Januari
Dikelaskan sebagai tidak berbayar pada tempoh/tahun kewangan
Dikelaskan sebagai berbayar pada tempoh/tahun kewangan
Dipulihkan pada tempoh/tahun kewangan
Jumlah dihapuskira pada tempoh/tahun kewangan
Pada 31 Mac/Disember
Tolak: Peruntukan khusus
Jumlah bersih pembiayaan tidak berbayar*
Nisbah pembiayaan tidak berbayar bersih kepada jumlah pembiayaan bersih
592,168
611,265
(405,239)
(126,951)
(157,490)
513,753
(300,304)
506,202
589,155
(329,006)
(121,574)
(52,609)
592,168
(302,901)
213,449
289,267
3.0%
4.4%
* Jumlah pembiayaan bersih termasuk yang dijual kepada Cagamas
(ii) Pergerakan dalam peruntukan bagi pembiayaan lapuk dan ragu
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Peruntukan am
Pada 1 Januari
Peruntukan yang dibuat dalam tempoh/tahun kewangan
Sebagai % daripada jumlah pembiayaan kasar,
pendahuluan dan pembiayaan lain
ditolak peruntukan khusus
Peruntukan khusus
Pada 1 Januari
Peruntukan yang dibuat dalam tempoh/tahun kewangan
Jumlah diperolehi semula daripada pemulihan
Jumlah dihapuskira
97,330
9,333
90,832
6,498
97,561
9,209
90,832
6,729
106,663
97,330
106,770
97,561
1.5%
1.5%
1.5%
1.5%
302,901
230,498
(97,127)
(135,968)
194,506
232,103
(71,099)
(52,609)
302,901
230,498
(97,127)
(135,968)
194,506
232,103
(71,099)
(52,609)
300,304
302,901
300,304
302,901
Bank
31.3.2010 31.12.2008
RM’000
RM’000
192
7.
PEMBIAYAAN TAK BERBAYAR (samb.)
(iii) Pembiayaan tak berbayar mengikut sektor
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Pertanian
Perkilangan
Elektrik, gas dan air
Pembinaan
Pembelian hartanah:
– Kediaman
– Bukan kediaman
Borong, runcit dan restoran
Pengangkutan, penyimpanan dan komunikasi
Perkhidmatan kewangan, insuran dan perkhidmatan perniagaan
Pembelian sekuriti
Pembelian kenderaan pengangkutan
Kredit penggunaan
Komuniti, khidmat sosial dan peribadi
–
92,031
–
127,757
270
103,170
41
107,913
172,493
19,210
26,533
518
11,302
127
37,969
24,491
1,322
223,355
34,762
16,196
1,401
4,274
1,291
74,176
24,426
893
513,753
592,168
8.
DEPOSIT BERKANUN DENGAN BANK NEGARA MALAYSIA
Deposit berkanun dikekalkan dengan Bank Negara Malaysia sebagai mematuhi Seksyen 37(1)(c) Akta Bank Negara
Malaysia, 1958 (semakan 1994), yang mana jumlahnya ditentukan sebagai peratusan tetap bagi jumlah liabiliti yang
layak.
9.
ASET LAIN
Deposit
Prabayaran
Pendapatan belum terima
Cukai boleh dapat balik
Inventori
Penghutang lain
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
3,015
1,693
53,297
38
–
9,523
2,705
5,365
32,347
3,764
6,446
19,875
2,860
1,672
53,182
–
–
9,364
2,550
5,305
32,102
3,726
–
21,114
67,566
70,502
67,078
64,797
193
10. HARTANAH, LOJI DAN PERALATAN
Jumlah
RM’000
Pada 31 Mac 2010
Kos
Pada 1 Januari 2009
Tambahan
Pelupusan
Hapus kira
Pengelasan semula
2,958
–
–
–
–
14,092
1,957
–
–
–
139,914
18,106
(363)
(45)
3,047
2,009
34,869
–
–
(3,047)
158,973
54,932
(363)
(45)
–
Pada 31 Mac 2010
2,958
16,049
160,659
33,831
213,497
Susutnilai terkumpul
Pada 1 Januari 2009
Caj bagi tempoh
Pelupusan
Hapus kira
748
132
–
–
3,263
439
–
–
111,140
13,933
(208)
(29)
–
–
–
–
115,151
14,504
(208)
(29)
Pada 31 Mac 2010
880
3,702
124,836
–
129,418
Baki pada 31 Mac 2010
2,078
12,347
35,823
33,831
84,079
Kos
Pada 1 Januari 2008
Tambahan
Pelupusan
Pengelasan semula
2,958
–
–
–
14,092
–
–
–
128,332
9,775
(17)
1,824
1,897
1,936
–
(1,824)
147,279
11,711
(17)
–
2,958
14,092
139,914
2,009
158,973
Pada 1 Januari 2008
Caj bagi tahun
Pelupusan
674
74
–
2,910
353
–
99,165
11,985
(10)
–
–
–
102,749
12,412
(10)
748
3,263
111,140
–
115,151
Baki pada 31 Disember 2008
2,210
10,829
28,774
2,009
43,822
Kumpulan
Perabot,
lekapan,
kelengkapan,
Tanah dan kenderaan
bangunan
bermotor Modal kerja
pegangan
Bangunan
dan
dalam
kekal
pejabat
peralatan
proses
RM’000
RM’000
RM’000
RM’000
194
10. HARTANAH, LOJI DAN PERALATAN (samb.)
Bank
Perabot,
lekapan,
kelengkapan,
Tanah dan kenderaan
bangunan
bermotor Modal kerja
pegangan
Bangunan
dan
dalam
kekal
pejabat
peralatan
proses
RM’000
RM’000
RM’000
RM’000
Jumlah
RM’000
Pada 31 Mac 2010
Kos
Pada 1 Januari 2009
Tambahan
Pelupusan
Pengelasan semula
2,958
–
–
–
14,092
1,957
–
–
139,722
18,077
(365)
3,047
2,009
34,898
–
(3,047)
158,781
54,932
(365)
–
Pada 31 Mac 2010
2,958
16,049
160,481
33,860
213,348
Pada 1 Januari 2009
Caj bagi tempoh
Pelupusan
748
132
–
3,263
439
–
111,046
13,896
(210)
–
–
–
115,057
14,467
(210)
Pada 31 Mac 2010
880
3,702
124,732
–
129,314
Baki pada 31 Mac 2010
2,078
12,347
35,749
33,860
84,034
Kos
Pada 1 Januari 2008
Tambahan
Pelupusan
Pengelasan semula
2,958
–
–
–
14,092
–
–
–
128,169
9,746
(17)
1,824
1,897
1,936
–
(1,824)
147,116
11,682
(17)
–
2,958
14,092
139,722
2,009
158,781
Pada 1 Januari 2008
Caj bagi tempoh
Pelupusan
674
74
–
2,910
353
–
99,105
11,951
(10)
–
–
–
102,689
12,378
(10)
748
3,263
111,046
–
115,057
Baki pada 31 Disember 2008
2,210
10,829
28,676
2,009
43,724
Pemindahan surat ikatan hak milik untuk bangunan pejabat dengan nilai buku bersih berjumlah RM804,965 (31.12.2008:
RM838,988) sedang menunggu kelulusan daripada pihak berkuasa berkaitan.
195
11. PEMBAYARAN PAJAKAN TANAH PRABAYAR
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Pada 1 Januari
Pelunasan
265
(5)
269
(4)
260
265
Dianalisis sebagai:
Tanah pegangan pajak jangka panjang
260
265
260
265
12. PELABURAN DALAM SUBSIDIARI
Bank
31.3.2010 31.12.2008
RM’000
RM’000
Saham tak disebutharga pada kos
– di Malaysia
Tolak: Kerugian rosot nilai
10,823
(4,421)
10,723
(3,048)
6,402
7,675
Peratusan
pegangan ekuiti
Nama
Aktiviti utama
Negara
31.3.2010 31.12.2008
diperbadankan
%
%
Modal
berbayar
31.3.2010
RM
Butiran mengenai syarikat subsidiari adalah seperti berikut:
Muamalat Nominees
(Tempatan) Sdn. Bhd.
Dorman
Malaysia
100
100
2
Muamalat Nominees
(Asing) Sdn. Bhd.
Dorman
Malaysia
100
100
2
Muamalat Venture Sdn. Bhd.* Modal Teroka Islam
Malaysia
100
100
100,002
Malaysia
100
100
10,000,000
Muamalat Invest Sdn. Bhd.
Penyediaan Perkhidmatan
Pengurusan Dana
* Sepanjang tempoh, Bank telah membeli keseluruhan 100,000 saham biasa bernilai RM1 setiap satu yang diterbitkan
oleh Muamalat Venture Sdn. Bhd. pada tara untuk tunai demi keperluan modal kerja.
196
13. ASET CUKAI TERTUNDA (BERSIH)
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Pada 1 Januari
Diiktiraf dalam penyata pendapatan (Nota 33)
Diiktiraf dalam ekuiti
35,580
(1,056)
(6,609)
23,013
894
11,673
27,915
35,580
Aset dan liabiliti cukai tertunda diimbangi apabila terdapat hak yang boleh dikuatkuasakan di sisi undang-undang untuk
menolak aset cukai semasa dari liabiliti cukai semasa dan apabila cukai pendapatan tertunda berkait dengan kuasa fiskal
yang sama. Jumlah berikut, yang ditentukan selepas melakukan imbangan yang sewajarnya, tertera dalam lembaran
imbangan:
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Aset cukai tertunda
Liabiliti cukai tertunda
34,332
(6,417)
38,260
(2,680)
27,915
35,580
Komponen serta pergerakan aset dan liabiliti cukai tertunda semasa tempoh kewangan sebelum melakukan
pengimbangan adalah seperti berikut:
Aset Cukai Tertunda bagi Kumpulan dan Bank:
Peruntukan
am untuk
pembiayaan
lapuk Peruntukan
dan ragu
liabiliti
RM’000
RM’000
Perbezaanperbezaan
sementara
lain
RM’000
Jumlah
RM’000
Pada 1 Januari 2009
Diiktiraf dalam penyata pendapatan
25,289
2,779
–
1,948
(95)
–
11,023
(3)
(6,609)
38,260
2,681
(6,609)
Pada 31 Mac 2010
28,068
1,853
4,411
34,332
Pada 1 Januari 2008
24,313
976
–
2,270
(322)
–
1,248
(1,898)
11,673
27,831
(1,244)
11,673
25,289
1,948
11,023
38,260
197
13. ASET CUKAI TERTUNDA (BERSIH) (samb.)
Liabiliti Cukai Tertunda bagi Kumpulan dan Bank:
Hartanah,
loji dan
peralatan
RM’000
Jumlah
RM’000
Pada 1 Januari 2009
(2,680)
(3,737)
(2,680)
(3,737)
Pada 31 Mac 2010
(6,417)
(6,417)
Pada 1 Januari 2008
(4,818)
2,138
(4,818)
2,138
(2,680)
(2,680)
14. MUHIBAH
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Pada awal tahun
Rosot nilai diiktiraf sepanjang tempoh/tahun
–
–
1,219
(1,219)
–
–
15. DEPOSIT DARIPADA PELANGGAN
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
2,674,435
626,145
1,299,566
18,776
3,158,782
605,916
1,091,790
23,139
2,675,427
626,145
1,299,566
18,776
3,169,010
605,916
1,091,790
23,139
4,618,922
4,879,627
4,619,914
4,889,855
Dana bukan Mudharabah
Deposit permintaan
Deposit simpanan
Sijil hutang Islam boleh niaga
Lain-lain
(i) Mengikut jenis deposit
198
15. DEPOSIT DARIPADA PELANGGAN (samb.)
(i) Mengikut jenis deposit (samb.)
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
8,857,771
1,444,163
6,837,915
730,428
8,863,771
1,444,163
6,844,415
730,428
10,301,934
7,568,343
10,307,934
7,574,843
14,920,856
12,447,970
14,927,848
12,464,698
2,290,788
6,980,829
952,655
4,696,584
3,461,846
5,850,851
945,966
2,189,307
2,290,788
6,987,821
952,655
4,696,584
3,461,846
5,867,579
945,966
2,189,307
14,920,856
12,447,970
14,927,848
12,464,698
(ii)
Dana Mudharabah
Deposit pelaburan am
Deposit pelaburan am khas
Mengikut jenis pelanggan
Badan kerajaan dan berkanun
Bank perniagaan
Individu
Lain-lain
16. DEPOSIT DAN PENEMPATAN Dari BANK-bank dan INSTITUSI-INSTITUSI KEWANGAN LAIN
Bukan Mudharabah
Bank berlesen
Bank Islam berlesen
Institusi kewangan lain
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
16,361
–
–
–
13,959
34,723
200,000
1,743
16,361
250,425
199
17. LIABILITI-liabiliti LAIN
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Pelbagai pemiutang
Pendapatan perlu bayar kepada pendeposit
Peruntukan untuk komitmen dan kontingensi [Nota (a)]
Peruntukan untuk bonus
Lain-lain
Bank
31.3.2010 31.12.2008
RM’000
RM’000
21,746
28,651
7,412
31,141
7,472
16,734
39,427
7,494
6,116
26,112
21,704
28,651
7,412
31,095
7,435
10,733
39,427
7,494
6,116
32,005
96,422
95,883
96,297
95,775
(a) Pergerakan dalam peruntukan untuk komitmen dan kontingensi
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
Pada 1 Januari
Masuk kira semula sepanjang tempoh/tahun
7,494
(82)
8,494
(1,000)
7,412
7,494
Peruntukan ini berkaitan dengan jaminan bank yang dikeluarkan oleh Kumpulan dan Bank yang berkemungkinan
akan mengakibatkan tuntutan daripada benefisiari.
18. PERUNTUKAN UNTUK ZAKAT DAN CUKAI
Zakat
Cukai
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
456
18,762
215
–
456
18,687
215
–
19,218
215
19,143
215
200
19. MODAL Saham
Bilangan saham bernilai
RM1.00 setiap satu
31.3.2010 31.12.2008
‘000
‘000
Jumlah
31.3.2010 31.12.2008
RM’000
RM’000
Dibenarkan:
Saham biasa bernilai RM1 setiap satu
3,000,000
3,000,000
3,000,000
3,000,000
Saham Keutamaan Musyarakah Boleh Tukar Tidak
Kumulatif Tidak Boleh Tebus bernilai RM1 setiap satu
1,000,000
1,000,000
1,000,000
1,000,000
Jumlah
4,000,000
4,000,000
4,000,000
4,000,000
Diterbitkan dan berbayar penuh:
Saham biasa bernilai RM1 setiap satu
Pada 1 Januari
Ditukar sepanjang tempoh/tahun
Diterbitkan sepanjang tempoh/tahun
397,275
102,725
500,000
250,000
147,275
–
397,275
102,725
500,000
250,000
147,275
–
1,000,000
397,275
1,000,000
397,275
Saham Keutamaan Musyarakah Boleh Tukar Tidak
Kumulatif Tidak Boleh Tebus bernilai RM1 setiap satu
Pada 1 Januari
Ditukar sepanjang tempoh/tahun
Jumlah
Terbitan Saham
Sepanjang tahun kewangan, Bank telah menambah saham biasa modal terbitan dan berbayarnya daripada RM397,274,549
kepada RM1,000,000,000 dengan cara:
(i)
102,725
(102,725)
250,000
(147,275)
102,725
(102,725)
250,000
(147,275)
–
102,725
–
102,725
1,000,000
500,000
1,000,000
500,000
terbitan 500,000,000 saham biasa bernilai RM1 setiap satu menerusi tawaran persendirian pada tara untuk tunai,
bagi tujuan modal kerja; dan
(ii) penukaran 102,725,451 Saham Keutamaan Musyarakah Boleh Tukar Tidak Kumulatif Tidak Boleh Tebus bernilai RM1
setiap satu kepada 102,725,451 saham biasa bernilai RM1 setiap satu.
Saham biasa yang baru diterbitkan sepanjang tempoh ini adalah bertaraf pari passu dari segala segi dengan saham biasa
Bank yang sedia ada.
201
20. BON SUBORDINAT
Pada 5 September 2006, Bank telah menerbitkan RM250 juta Bon Subordinat di bawah prinsip Syariah iaitu Bai’
Baithaman Ajil. Bon tersebut bercirikan bukan panggilan 10 asas 5, dengan kadar keuntungan 6.25% setahun yang perlu
dibayar setiap setengah tahun. Di bawah ciri bukan panggilan 10 asas 5, Bank mempunyai pilihan untuk menebus Bon
pada ulang tahun ke-5 atau pada mana-mana tarikh setengah tahun selepas itu. Sekiranya bank memutuskan untuk
melaksanakan pilihannya menebus bon, para pemegang bon berhak ke atas peningkatan kadar keuntungan tahunan
daripada permulaan tahun ke-6 sehingga ke tarikh matang terakhir.
21. RIZAB
Nota
Rizab berkanun
(a)
Keuntungan terkumpul
(b)
Rizab turun naik pertukaran
Kerugian tidak terealisasi bersih ke atas sekuriti
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
206,105
166,529
(530)
156,688
117,112
661
204,596
167,212
(530)
155,832
118,448
661
(52,973)
(72,225)
(52,824)
(72,301)
319,131
202,236
318,454
202,640
(a) Rizab berkanun
Rizab berkanun dikekalkan sebagai mematuhi Seksyen 15 Akta Perbankan Islam 1983 dan tidak boleh diagihkan
sebagai dividen tunai.
(b) Keuntungan terkumpul
Sebelum tahun taksiran 2008, syarikat di Malaysia telah mengguna pakai sepenuhnya sistem imput. Menurut Akta
Kewangan 2007 yang telah diwartakan pada 28 Disember 2007, syarikat tidak berhak untuk memotong cukai ke
atas dividen yang dibayar, dikreditkan atau diagihkan kepada para pemegang sahamnya, dan dividen tersebut akan
dikecualikan daripada cukai di tangan para pemegang saham (“sistem tahap tunggal”).
Walau bagaimanapun, terdapat tempoh peralihan selama enam tahun, yang tamat pada 31 Disember 2013, bagi
membolehkan syarikat membayar dividen frangki kepada para pemegang saham mereka di bawah keadaan terhad.
Bank juga mempunyai opsyen tidak boleh batal untuk tidak mengendahkan baki Seksyen 108 dan memilih untuk
membayar dividen di bawah sistem tahap tunggal. Perubahan dalam perundangan cukai juga membolehkan baki
Seksyen 108 diraih pada 31 Disember 2007 selaras dengan Seksyen 39 Akta Kewangan 2007.
Bank tidak memilih untuk menggunakan opsyen yang tidak boleh ditarikbalik untuk mengenepikan baki Seksyen
108. Oleh yang demikian, semasa tempoh peralihan, Bank mungkin menggunakan kredit dalam baki Seksyen 108
pada 31 Mac 2010 dan 31 Disember 2008 untuk mengagihkan pembayaran dividen tunai kepada pemegang saham
biasa seperti yang ditetapkan di bawah Akta Kewangan 2007.
Pada 31 Mac 2010 dan 31 Disember 2008, Bank mempunyai kredit yang mencukupi dalam baki Seksyen 108 untuk
membayar dividen frangki daripada keseluruhan perolehan tertahannya.
202
22. PENDAPATAN DIPEROLEHI DARIPADA PELABURAN DANA PENDEPOSIT DAN LAIN-LAIN
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Pendapatan diperolehi daripada pelaburan:
(i) Deposit pelaburan am
(ii) Deposit lain
562,721
302,472
433,469
284,864
562,721
302,472
433,469
285,709
865,193
718,333
865,193
719,178
(i) Pendapatan diperolehi daripada pelaburan deposit pelaburan am
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Pendapatan kewangan dan hibah
Sekuriti dipegang hingga matang
Sekuriti tersedia untuk dijual
Wang panggilan dan deposit dengan institusi-institusi kewangan
Kumpulan dan Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
342,680
87
691
121,812
70,304
260,235
15
171
62,385
83,132
Pelunasan premium tolak pertambahan diskaun
535,574
(7,188)
405,938
7,952
Jumlah pendapatan kewangan dan hibah
528,386
413,890
Pendapatan operasi lain
Keuntungan bersih daripada penjualan sekuriti tersedia untuk dijual
Keuntungan bersih daripada penjualan sekuriti dipegang untuk dagangan
1,999
9,271
1,180
933
11,270
2,113
9,304
12,456
1,305
5,790
10,762
914
23,065
17,466
562,721
433,469
Yuran dan komisen
Yuran jaminan
Yuran pemprosesan
Komisyen
Jumlah
203
22. PENDAPATAN DIPEROLEHI DARIPADA PELABURAN DANA PENDEPOSIT DAN LAIN-LAIN (samb.)
(ii) Pendapatan diperolehi daripada pelaburan deposit lain
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Sekuriti dipegang sehingga matang
Wang panggilan dan deposit
di institusi-institusi kewangan
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
171,019
10
113
40,998
184,199
47
371
65,477
171,864
10
113
40,998
37,790
54,632
37,790
54,632
287,884
(3,864)
266,772
5,225
287,884
(3,864)
267,617
5,225
284,020
271,997
284,020
272,842
Keuntungan bersih daripada penjualan sekuriti
Keuntungan bersih daripada penjualan sekuriti
dipegang untuk dagangan
1,074
775
1,074
775
4,984
613
4,984
613
6,058
1,388
6,058
1,388
5,000
6,693
701
3,805
7,073
601
5,000
6,693
701
3,805
7,073
601
12,394
11,479
12,394
11,479
302,472
284,864
302,472
285,709
Yuran dan komisen
Yuran jaminan
Yuran pemprosesan
Komisyen
Jumlah
184,199
47
371
65,477
204
23. PENDAPATAN DIPEROLEHI DARIPADA PELABURAN DANA PEMEGANG SAHAM
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
50,573
(1,495)
43,407
(924)
50,573
(1,495)
43,407
(924)
49,078
42,483
49,078
42,483
Keuntungan bersih daripada urusniaga
kadar pertukaran asing
(Kerugian)/keuntungan bersih daripada penjualan
sekuriti tersedia untuk dijual
17,057
14,015
17,057
14,015
Yuran dan komisen
Yuran pemprosesan
Yuran penasihat korporat
Caj dan yuran perkhidmatan
Komisyen
Lain-lain
Pendapatan lain
Pendapatan sewa
Keuntungan/(kerugian) atas pelupusan hartanah,
loji dan peralatan
Jumlah
(99)
37
(99)
37
16,958
14,052
16,958
14,052
977
2,296
697
1,825
1,491
1,091
3,791
668
2,128
1,296
977
2,296
697
1,825
796
1,091
3,791
668
2,128
108
7,286
8,974
6,591
7,786
4,184
6,833
4,184
6,833
21
(4)
21
(4)
4,205
6,829
4,205
6,829
77,527
72,338
76,832
71,150
205
24.peruntukan UNTUK KERUGIAN ATAS PEMBIAYAAN
Peruntukan untuk pembiayaan lapuk dan ragu:
(a) Peruntukan khusus
– Disediakan dalam tempoh/tahun kewangan
– Diperoleh semula semasa tempoh/tahun
(b) Peruntukan am
– Disediakan dalam tempoh/tahun kewangan
Hutang lapuk atas pembiayaan:
– Dihapus kira
– Dipulihkan kembali
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
230,498
(97,127)
232,103
(71,099)
230,498
(97,127)
232,103
(71,099)
133,371
161,004
133,371
161,004
9,333
6,498
9,209
6,729
28,080
(9,595)
1,062
(2,427)
28,080
(9,595)
1,062
(2,427)
161,189
166,137
161,065
166,368
25. KERUGIAN rosot nilai
Kerugian rosot nilai untuk bon korporat teringkar yang
termasuk di bawah sekuriti tersedia untuk dijual
Kerugian rosot nilai untuk pelaburan dalam subsidiari
Kerugian rosot nilai untuk muhibah
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
37,779
–
–
20,520
–
1,219
37,779
1,373
–
20,520
3,048
–
37,779
21,739
39,152
23,568
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
206
26. PENDAPATAN kePADA PENDEPOSIT
Deposit daripada pelanggan
– Dana Mudharabah
– Dana bukan Mudharabah
Deposit dan penempatan di bank serta
institusi-institusi kewangan lain
– Dana Mudharabah
– Dana bukan Mudharabah
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
212,425
12,018
221,304
9,421
212,578
12,018
221,476
9,421
1,532
43,981
1,747
86,379
1,532
43,981
1,747
86,379
269,956
318,851
270,109
319,023
27. PERBELANJAAN KAKITANGAN
Gaji dan upah
Caruman kepada pelan caruman wajib
Caruman keselamatan sosial
Elaun dan bonus
Skim Pemisahan Persetujuan Bersama
Lain-lain
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
86,531
20,091
939
30,800
578
13,147
67,814
13,333
733
8,779
515
9,092
86,177
20,048
937
30,754
578
13,142
67,477
13,286
731
8,744
515
9,078
152,086
100,266
151,636
99,831
Termasuk di dalam perbelanjaan kakitangan Kumpulan dan Bank ialah imbuhan pengarah eksekutif yang berjumlah
RM1,280,000 (1.1.2008 hingga 31.12.2008: RM429,000) seperti yang diterangkan dengan lebih lanjut dalam Nota 28 dan
pembayaran untuk Skim Pemisahan Persetujuan Bersama sebanyak RM578,000 untuk 3 kakitangan (1.1.2008 hingga
31.12.2008: RM515,000 untuk 4 kakitangan).
207
28. IMBUHAN ketua pegawai eksekutif, PENGARAH DAN JAWATANKUASA SYARIAH
Kumpulan dan Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Pengarah Eksekutif/Ketua Pegawai Eksekutif
Gaji dan upah
Caruman kepada pelan caruman wajib
Lain-lain
Pengarah Bukan Eksekutif
Yuran
Imbuhan lain
Ahli Jawatankuasa Syariah
1,085
195
–
340
61
28
1,280
429
395
879
158
743
1,274
901
207
130
2,761
1,460
Bilangan pengarah Bank yang mana jumlah imbuhan mereka semasa tahun kewangan jatuh dalam lingkungan berikut
dianalisis di bawah:
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
Pengarah Eksekutif/Ketua Pegawai Eksekutif
RM1,250,000 – RM1,300,000
RM250,001 – RM300,000
RM150,001 – RM250,000
1
–
–
–
1
1
1
–
–
–
1
1
Pengarah Bukan Eksekutif
RM250,001 – RM350,000
RM150,001 – RM250,000
RM100,001 – RM150,000
RM50,001 – RM100,000
RM50,000 dan ke bawah
1
2
3
2
1
–
1
4
2
3
1
2
3
2
1
–
1
4
2
1
208
29.imbuhan KAKITANGAN PENGURUSAN UTAMA
Imbuhan para pengarah serta anggota pengurusan utama yang lain sepanjang tahun adalah seperti berikut:
Faedah pekerja jangka pendek
Termasuk dalam jumlah kakitangan pengurusan utama ialah:
Imbuhan Pengarah (Nota 28)
Kumpulan dan Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
3,838
5,870
1,280
429
30. OVERHED DAN PERBELANJAAN LAIN
Promosi
Pengiklanan dan publisiti
Organisasi
Sewa
Susutnilai
Perbelanjaan EDP
Pelunasan tanah dan pembayaran pajakan prabayar
Sewa peralatan
Perbelanjaan am
Yuran juruaudit
– audit berkanun
– tahun semasa
– terkurang peruntukan pada tahun sebelumnya
– perkhidmatan bukan audit
Yuran profesional
Perbelanjaan perundangan
Pembaikan dan penyelenggaraan
Insuran
Perbelanjaan utiliti
Perbelanjaan pengawal keselamatan
Telefon
Alat tulis dan pencetakan
Belanja pos dan hantaran kurier
Perjalanan
Elaun imbuhan pengarah dan Jawatankuasa Syariah
Lain-lain
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
8,549
4,466
8,549
4,466
9,524
14,504
38,594
5
5,618
7,250
12,412
30,570
4
4,551
9,524
14,467
38,594
5
5,618
7,250
12,378
30,570
4
4,551
240
65
121
2,883
1,427
1,886
9,074
5,125
5,583
2,584
2,497
1,660
3,759
2,799
9,535
146
–
102
5,006
1,205
4,467
7,378
3,644
4,074
1,886
2,499
1,722
2,926
1,452
8,499
225
60
117
2,798
1,427
1,844
9,074
5,125
5,583
2,447
2,493
1,660
3,747
2,761
9,596
136
–
102
4,984
1,169
4,467
7,378
3,644
4,074
1,886
2,499
1,722
2,926
1,452
8,144
126,032
104,259
125,714
103,802
209
31. KOS KEWANGAN
Bon subordinat
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
19,531
15,625
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
19,531
15,625
32. Zakat
Kumpulan dan Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
241
Peruntukan untuk zakat berdasarkan keputusan bagi tempoh/tahun
215
33.cukai
Cukai pendapatan semasa
Terkurang peruntukan pada tahun sebelumnya
Cukai tertunda:
Berkaitan pengasalan dan pembalikan perbezaan sementara
Berkaitan penurunan kadar cukai pendapatan Malaysia
Terkurang/(terlebih) peruntukan pada tempoh/tahun
sebelumnya
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
40,121
1,809
12,796
–
40,000
1,809
12,769
–
41,930
12,796
41,809
12,769
(1,722)
–
(2,498)
1,902
(1,722)
–
(2,498)
1,902
2,778
(298)
2,778
(298)
1,056
(894)
1,056
(894)
42,986
11,902
42,865
11,875
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
210
33.cukai (samb.)
Cukai pendapatan semasa domestik dikira pada kadar cukai berkanun sebanyak 25% (31.12.2008: 26%) daripada
anggaran untung boleh taksir bagi tahun tersebut.
Penyesuaian perbelanjaan cukai pendapatan yang disesuaikan untuk keuntungan sebelum cukai pada kadar cukai
pendapatan berkanun kepada perbelanjaan cukai pendapatan pada kadar cukai pendapatan yang berkuatkuasa bagi
Kumpulan dan Bank adalah seperti berikut:
Keuntungan sebelum cukai
Cukai pada kadar cukai berkanun Malaysia 25%
(2008: 26%)
Kesan perbezaan kadar cukai dalam bidang kuasa cukai
yang lain
Kesan pengurangan cukai tertunda dalam cukai
pendapatan Malaysia
Pendapatan tidak tertakluk kepada cukai
Perbelanjaan tidak boleh ditolak untuk tujuan cukai
Kekurangan peruntukan cukai pendapatan pada
tempoh/tahun sebelumnya
Penggunaan kerugian cukai subsidiari
Kekurangan/(lebihan) peruntukan cukai tertunda pada
tempoh/tahun sebelumnya
Perbelanjaan cukai pendapatan bagi tempoh/tahun
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
142,061
44,068
140,634
42,385
35,515
11,458
35,159
11,020
1,084
(1,301)
1,084
(1,301)
–
–
1,800
1,902
(1,341)
1,564
–
–
2,035
1,902
(549)
1,183
1,809
–
–
(82)
1,809
–
–
(82)
2,778
(298)
2,778
(298)
42,986
11,902
42,865
11,875
Kumpulan
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
2,104,152
27,714
2,508,051
73,816
2,131,866
2,581,867
Kerugian cukai belum diguna
Elaun modal tidak diserap
Kerugian cukai yang belum diguna bagi Kumpulan yang berjumlah RM2,104,152 (31.12.2008: RM2,508,501) tersedia
untuk tempoh yang tidak pasti untuk mengimbangi untung boleh cukai masa depan bagi entiti masing-masing di dalam
Kumpulan, tertakluk kepada ketiadaan perubahan besar dalam pegangan saham entiti tersebut di bawah Akta Cukai
Pendapatan, 1967 serta garis panduan yang dikeluarkan oleh pihak berkuasa cukai.
211
34. PEROLEHAN SESaham
(a) Asas
Jumlah perolehan asas sesaham dikira dengan membahagikan keuntungan bagi tempoh semasa yang boleh
diagihkan kepada pemegang ekuiti biasa Bank dengan bilangan purata wajaran saham biasa yang diterbitkan
semasa tahun kewangan.
Keuntungan boleh diagihkan kepada pemegang ekuiti biasa Bank (RM’000)
Bilangan purata wajaran saham biasa yang diterbitkan (‘000)
Perolehan asas sesaham (sen)
1.1.2009
hingga
31.3.2010
RM’000
1.1.2008
hingga
31.12.2008
RM’000
98,834
900,000
11.0
31,951
397,275
8.0
(b) Dicairkan
Bagi tujuan mengira perolehan sesaham dicairkan, untung bagi tahun yang berpunca dari pemegang ekuiti biasa
Bank serta bilangan purata berwajaran saham biasa yang diterbitkan semasa tahun kewangan telah dilaras untuk
kesan pencairan bagi semua saham biasa yang berpotensi, iaitu Saham Keutamaan Musyarakah Boleh Tukar Tidak
Kumulatif Tidak Boleh Tebus (“MINCCPS”).
1.1.2009
hingga
31.3.2010
RM’000
1.1.2008
hingga
31.12.2008
RM’000
98,834
31,951
Keuntungan boleh diagihkan kepada pemegang
ekuiti biasa Bank (RM’000)
Bilangan purata wajaran saham biasa yang diterbitkan (’000)
Kesan pencairan MINCCPS (‘000)
900,000
–
397,275
102,725
Bilangan purata berwajaran saham biasa yang diterbitkan dan boleh diterbitkan
terlaras (‘000)
900,000
500,000
Perolehan sesaham dicairkan (sen)
11.0
6.4
212
35. URUSNIAGA PIHAK BERKAITAN
Urusniaga dan baki Bank dengan pihak berkaitan adalah seperti berikut:
Syarikat berkaitan *
Pendapatan
– keuntungan atas pembiayaan
Perbelanjaan
– Hibah atas deposit
– Gaji kakitangan pinjaman sementara dan perbelanjaan berkaitan
– Pembelian hartanah, loji dan peralatan
Jumlah perlu bayar kepada
– deposit
Jumlah belum diterima
– pembiayaan
Syarikat berkaitan yang lain **
Pendapatan
– keuntungan atas pembiayaan
Perbelanjaan
– Hibah atas deposit
– Perbelanjaan insurans
– Pembelian hartanah, loji dan peralatan
Jumlah perlu bayar kepada
– deposit
Jumlah belum diterima
– pembiayaan
Kumpulan dan Bank
1.1.2009
1.1.2008
hingga
hingga
31.3.2010 31.12.2008
RM’000
RM’000
7,385
210
1,416
1,564
1,815
5
–
–
563,292
–
281,846
27,898
16,395
221,891
5,747
9,074
26,695
40
–
–
451,565
11,209
733,520
582,125
* Syarikat berkaitan adalah syarikat di dalam kumpulan DRB-HICOM Berhad.
** Syarikat berkaitan yang lain adalah syarikat yang berkaitan dengan pemegang saham yang terbesar dalam kumpulan
DRB-HICOM Berhad (2008: pemegang saham yang terbesar ialah Bukhary Capital Sdn. Bhd.)
213
36. KOMITMEN DAN KONTINGENSI
(i)
Dalam urusan biasa perniagaan, Bank membuat pelbagai komitmen dan menanggung liabiliti kontingen tertentu
yang mempunyai kesan undang-undang terhadap pelanggannya. Tiada kerugian material dijangkakan akibat
daripada urusniaga ini.
Pendedahan wajaran risiko bagi Bank pada 31 Mac 2010 adalah seperti berikut:
Kumpulan dan Bank
31 Mac 2010
31 Disember 2008
Jumlah
Jumlah
Jumlah
Jumlah
Jumlah Persamaan
Wajaran
Jumlah
Kredit
Wajaran
Prinsipal
Kredit
Risiko
Prinsipal
Setara
Risiko
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Komitmen dan kontingensi
mengandungi perkara-perkara
berikut:
Gantian kredit langsung
609
Kontingensi berkaitan
perdagangan
80,091
Kontingensi berkaitan
urusniaga tertentu
1,993,954
Kewajipan di bawah perjanjian
taja jamin berterusan
75,000
Pembiayaan perumahan dijual
secara terus dan tidak terus
kepada Cagamas dengan tuntutan 380,846
Komitmen melanjutkan kredit:
– Kematangan tidak lebih
satu tahun
993,178
– Kematangan lebih satu tahun
993,599
Kontrak pertukaran
matawang asing
1,214,752
Kontrak kadar dividen
–
Komitmen-komitmen lain
–
5,732,029
609
612
6,964
6,964
6,964
16,018
13,996
104,404
20,881
15,801
996,977
490,906
1,859,658
929,829
394,368
37,500
7,500
63,000
31,500
6,300
380,846
194,646
363,801
363,801
72,760
–
496,799
–
301,332
776,803
1,423,706
155,361
711,853
145,161
550,474
29,819
–
–
15,362
–
–
1,348,094
100,000
86,067
44,496
2,000
–
32,777
400
–
1,958,568
1,024,354
6,132,497
2,266,685
1,225,005
37. OBJEKTIF SERTA DASAR PENGURUSAN RISIKO KEWANGAN
Strategi pengurusan risiko bank berusaha memastikan bahawa risiko yang diambil diurus dengan baik dalam lingkungan
sempadan kemahuan risikonya. Dengan kelulusan daripada Lembaga Pengarah, Bank sedang dalam proses mewujudkan
kemampuan pengurusan risiko yang bersepadu dan membolehkan Bank memiliki sudut pandangan tunggal terhadap
risiko ke seluruh operasi perniagaannya yang pelbagai serta meraih kelebihan persaingan strategik daripada kemampuan
pengurusannya. Ini adalah sejajar dengan cadangan BASEL II.
Risiko pasaran
Risiko pasaran ialah potensi kerugian yang timbul daripada pergerakan negatif dalam pemboleh ubah pasaran seperti
kadar pulangan, kadar pertukaran asing, harga ekuiti serta harga komoditi.
214
37. OBJEKTIF SERTA DASAR PENGURUSAN RISIKO KEWANGAN (samb.)
Risiko kredit
Risiko kredit timbul daripada kemungkinan bahawa pelanggan atau pihak berlawanan tidak dapat memenuhi obligasi
kewangannya kepada Bank, sama ada daripada kemudahan yang diberikan atau kontrak di mana Bank berada dalam
kedudukan menguntungkan.
Risiko kecairan
Risiko kecairan merujuk kepada ketidakupayaan Bank untuk memenuhi keperluan pendanaannya yang timbul daripada
ketidakpadanan aliran tunai serta ketidakmampuannya untuk mencairkan kedudukan dengan pantas dan dalam kapasiti
yang mencukupi.
Risiko operasi
Risiko operasi ialah risiko kerugian akibat daripada ketidakcukupan atau kegagalan proses dalaman, orang serta sistem
atau daripada peristiwa luaran.
Bank menguruskan risiko secara strategik menerusi jawatankuasa risiko berikut:
Jawatankuasa Lembaga Pengurusan Risiko (“BRMC”)
Tanggungjawab utama BRMC ialah terhadap keberkesanan fungsi pengurusan risiko bersepadu di dalam Bank. Sebagai
sebuah jawatankuasa Lembaga, ia bertindak bersama autoriti wakilan untuk memutuskan atau membuat cadangan
kepada Lembaga Pengarah tentang isu pengurusan risiko. Anggotanya terdiri daripada dua pengarah bukan eksekutif
bebas serta dua pengarah bukan eksekutif bukan bebas, yang mana salah seorang pengarah bukan eksekutif bebas
bertindak sebagai pengerusi jawatankuasa.
Fungsi utama BRMC merangkumi mengkaji dan mencadangkan strategi pengurusan risiko kepada Lembaga; untuk
mengkaji dan meluluskan dasar pengurusan risiko; menyelia keseluruhan pengurusan semua risiko yang meliputi
pengurusan risiko pasaran, pengurusan aset serta liabiliti, risiko kredit dan risiko operasi; meluluskan metodologi risiko
bagi mengukur dan menguruskan risiko serta meluluskan pelan kontingensi dalam mengatasi pelbagai peristiwa dan
bencana dalaman/luaran.
Jawatankuasa Eksekutif Pengurusan Risiko (“ERMC”)
Lembaga dan BRMC mempunyai tanggungjawab keseluruhan untuk menetapkan strategi serta dasar risiko Bank.
Pelaksanaan strategi serta dasar ini merupakan tanggungjawab ERMC. Jawatankuasa ini terdiri daripada anggota kanan
pengurusan serta Ketua Pegawai Risiko. Jawatankuasa memberi tumpuan terhadap keseluruhan strategi perniagaan dan
operasi perniagaan harian Bank yang berkaitan dengan pengurusan risiko.
Antara tanggungjawab ERMC adalah tanggungjawab keseluruhan untuk menguruskan risiko dari perspektif perniagaan
hari ke hari dan operasi; melaksanakan strategi dan dasar pengurusan risiko seperti yang telah ditetapkan oleh Lembaga
dan BRMC serta memastikan pematuhan terhadapnya; mengkaji dasar pengurusan risiko, kawalan dan sistem; memupuk
budaya pengurusan risiko yang proaktif di dalam Bank; memberikan nasihat kepada BRMC dan Jabatan Pengurusan
Risiko mengenai kesan langkah-langkah risiko terhadap strategi perniagaan.
38. RISIKO KADAR KeUNTUNGan
Bank terdedah kepada risiko yang berkaitan dengan kesan turun naik tahap semasa kadar untung ke atas kedudukan
kewangan serta aliran tunai portfolionya. Turun naik dalam kadar keuntungan boleh dipengaruhi oleh perubahan dalam
kadar faedah yang memberi kesan terhadap nilai instrumen kewangan di bawah portfolionya. Risiko kadar keuntungan
dipantau dan diurus oleh Jabatan Pengurusan Risiko bagi melindungi pendapatan daripada operasi.
Jadual di bawah memberikan ringkasan pendedahan terhadap risiko kadar keuntungan untuk operasi Bank. Jadual
tersebut menunjukkan kadar keuntungan berkesan pada tarikh lembaran imbangan dan tempoh di mana instrumen
kewangan menetapkan semula harga atau matang, bergantung kepada yang mana lebih awal.
215
38. RISIKO KADAR KeUNTUNGan (samb.)
<============= Buku bukan dagangan =============>
Kepekaan
kadar
Kumpulan
Sehingga
> 6 – 12
> 1 – 5
Melebihi
bukan
31 Mac 2010
6 bulan
bulan
tahun
5 tahun
untung
Jumlah
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Aset
Tunai dan dana jangka
pendek
Sekuriti
– dipegang sehingga
matang
– tersedia untuk dijual
– berbayar
– tak berbayar*
Deposit berkanun dengan
Aset lain yang bukan
keuntungan sensitif
Jumlah aset
Liabiliti dan ekuiti
pemegang saham
Deposit daripada
pelanggan
14,521,168
Deposit dan penempatan
di bank serta institusiinstitusi kewangan lain
16,361
Bil dan penerimaan
perlu bayar
–
Bon subordinat
–
Liabiliti lain yang bukan
keuntungan sensitif
–
Jumlah liabiliti
Ekuiti pemegang saham
5,622,579
–
–
–
152,804
5,775,383
2.25
–
339,712
–
381,853
28,224
2,324,856
–
966,384
–
–
28,224
4,012,805
0.88
4.45
2,052,054
–
104,688
–
1,426,651
–
2,533,014
–
–
513,752
6,116,407
513,752
6.37
–
–
–
–
–
87,821
87,821
–
–
–
–
–
179,820
179,820
–
8,014,345
486,541
3,779,731
3,499,398
934,197 16,714,212
367,052
13,861
–
18,775 14,920,856
–
–
–
–
16,361
2.25
–
–
–
250,000
–
–
92,224
–
92,224
250,000
–
6.25
–
–
–
115,640
115,640
–
14,537,529
–
367,052
–
263,861
–
–
–
226,639 15,395,081
1,319,131 1,319,131
Jumlah liabiliti dan ekuiti
pemegang saham
14,537,529
367,052
263,861
–
1,545,770 16,714,212
pemegang saham
Jarak kepekaan kadar
keuntungan dalam
lembaran imbangan
119,489
3,515,870
3,499,398
28,656
–
Jumlah jarak kepekaan
kadar keuntungan
3,544,526
3,499,398
(6,523,184)
(761,353)
(7,284,537)
(58,169)
61,320
2.73
* Ia diperolehi selepas pemotongan peruntukan am dan khusus daripada pembiayaan tak berbayar kasar yang masih
belum dilunaskan.
Kadar
untung
berkesan
%
216
38. RISIKO KADAR keUNTUNGan (samb.)
Kepekaan
kadar
Kumpulan
Sehingga
> 6 – 12
> 1 – 5
Melebihi
bukan
31 Disember 2008
6 bulan
bulan
tahun
5 tahun
untung
Jumlah
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Aset
pendek
di bank serta institusiinstitusi kewangan lain
Sekuriti
matang
– berbayar
– tak berbayar*
keuntungan sensitif
Jumlah aset
pemegang saham
Deposit daripada
pelanggan
di bank-bank serta
institusi-institusi
kewangan lain
Bil dan penerimaan
perlu bayar
Bon subordinat
keuntungan sensitif
Kadar
untung
berkesan
%
4,900,553
–
–
–
166,729
5,067,282
3.5
–
–
–
–
–
–
–
228,945
2,545
138,572
28,346
1,200,473
–
1,303,026
–
–
30,891
2,871,016
1.0
5.5
1,863,849
–
93,729
–
1,052,301
–
2,425,469
–
–
592,168
5,435,348
592,168
6.4
–
–
–
–
–
251,771
251,771
–
–
–
–
–
150,169
150,169
–
6,993,347
234,846
2,281,120
3,728,495
1,160,837 14,398,645
12,373,401
74,569
–
–
– 12,447,970
2.9
250,425
–
–
–
–
250,425
3.6
–
–
–
–
–
250,000
–
–
651,916
–
651,916
250,000
–
6.3
–
–
–
–
96,098
96,098
–
Jumlah liabiliti
12,623,826
–
74,569
–
250,000
–
–
–
748,014 13,696,409
702,236
702,236
Jumlah liabiliti dan
ekuiti pemegang
saham
12,623,826
74,569
250,000
–
1,450,250 14,398,645
keuntungan dalam
lembaran imbangan
keuntungan di luar
lembaran imbangan
(5,630,479)
160,277
2,031,120
3,728,495
(1,052,078)
–
–
–
kadar keuntungan
(6,682,557)
160,277
2,031,120
3,728,495
belum dilunaskan.
217
Kepekaan
kadar
Bank
Sehingga
> 6 – 12
> 1 – 5
Melebihi
bukan
31 Mac 2010
6 bulan
bulan
tahun
5 tahun
untung
Jumlah
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Aset
pendek
Sekuriti
matang
– berbayar
– tak berbayar*
keuntungan lain
Jumlah aset
pemegang saham
Deposit daripada
pelanggan
14,528,158
di bank-bank serta
institusi-institusi
kewangan lain
16,361
Bil dan penerimaan
perlu bayar
–
Bon subordinat
–
keuntungan sensitif
–
Jumlah liabiliti
Jumlah liabiliti dan
ekuiti pemegang
saham
keuntungan dalam
lembaran imbangan
keuntungan di luar
lembaran imbangan
kadar keuntungan
5,622,579
–
–
–
152,804
5,775,383
2.3
–
339,712
–
381,853
28,224
2,324,856
–
966,384
–
–
28,224
4,012,805
0.9
4.5
2,059,051
–
104,688
–
1,426,651
–
2,526,263
–
–
513,752
6,116,653
513,752
6.4
–
–
–
–
–
87,821
87,821
–
–
–
–
–
185,689
185,689
–
8,021,342
486,541
3,779,731
3,492,647
940,066 16,720,327
367,054
13,861
–
18,775 14,927,848
–
–
–
–
16,361
2.3
–
–
–
250,000
–
–
92,224
–
92,224
250,000
–
6.3
–
–
–
115,440
115,440
–
14,544,519
–
367,054
–
263,861
–
–
–
226,439 15,401,873
1,318,454 1,318,454
14,544,519
367,054
263,861
–
1,544,893 16,720,327
(6,523,177)
119,487
3,515,870
3,492,647
28,656
–
3,544,526
3,492,647
(761,353)
(7,284,530)
(58,169)
61,318
2.7
belum dilunaskan.
Kadar
untung
berkesan
%
218
Kepekaan
kadar
Bank
Sehingga
> 6 – 12
> 1 – 5
Melebihi
bukan
31 Disember 2008
6 bulan
bulan
tahun
5 tahun
untung
Jumlah
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Aset
pendek
Sekuriti
matang
– berbayar
– tak berbayar*
keuntungan sensitif
Jumlah aset
pemegang saham
Deposit daripada
pelanggan
di bank-bank serta
institusi-institusi
kewangan lain
Bil dan penerimaan
perlu bayar
Bon subordinat
keuntungan sensitif
Jumlah liabiliti
Kadar
untung
berkesan
%
4,900,553
–
–
–
166,729
5,067,282
3.5
–
228,945
2,545
138,572
28,346
1,200,473
–
1,303,026
–
–
30,891
2,871,016
1.0
5.5
1,863,849
–
93,729
–
1,052,301
–
2,440,621
–
–
592,168
5,450,500
592,168
6.4
–
–
–
–
–
251,771
251,771
–
–
–
–
–
152,041
152,041
–
6,993,347
234,846
2,281,120
3,743,647
1,162,709 14,415,669
12,390,129
74,569
–
–
– 12,464,698
2.9
250,425
–
–
–
–
250,425
3.6
–
–
–
–
–
–
–
250,000
651,916
–
651,916
250,000
–
6.3
–
–
–
–
95,990
95,990
–
12,640,554
–
74,569
–
–
–
250,000
–
747,906 13,713,029
702,640
702,640
pemegang saham
12,640,554
74,569
–
250,000
1,450,546 14,415,669
keuntungan dalam
lembaran imbangan
keuntungan di luar
lembaran imbangan
(5,647,207)
160,277
2,281,120
3,493,647
(1,052,078)
–
–
–
kadar keuntungan
(6,699,285)
160,277
2,281,120
3,493,647
belum dilunaskan.
219
39. RISIKO KECAIRAN
Kematangan aset dan liabiliti mengikut profil kematangan perlakuan
Kumpulan
31 Mac 2010
Sehingga
6 bulan
RM’000
> 6 - 12
bulan
RM’000
> 1 - 5
tahun
RM’000
Melebihi
5 tahun
RM’000
Jumlah
RM’000
5,775,383
–
–
–
5,775,383
–
339,327
1,197,041
–
381,420
122,055
28,224
2,324,277
1,602,059
–
967,781
3,709,004
28,224
4,012,805
6,630,159
–
67,826
–
27,915
–
–
87,821
84,079
87,821
179,820
7,379,577
531,390
3,954,560
4,848,685
16,714,212
12,155,511
367,052
2,398,293
–
14,920,856
16,361
92,224
115,184
–
–
–
456
–
–
–
–
–
–
–
–
250,000
16,361
92,224
115,640
250,000
12,379,280
367,508
2,398,293
250,000
15,395,081
1,187,856
700,551
2,797,417
5,732,029
3,254,009
1,801,268
10,732,183
Aset
Sekuriti
– Dipegang sehingga matang
– Tersedia untuk dijual
Deposit berkanun dengan Bank Negara
Malaysia
Aset lain
Jumlah aset
Liabiliti
Deposit dan penempatan di bank-bank
serta institusi-institusi kewangan lain
Bil dan penerimaan perlu bayar
Bon subordinat
Jumlah liabiliti
Liabiliti di luar lembaran imbangan
Kredit dan komitmen
1,046,205
Ketidakpadanan kematangan bersih
6,333,372
Kredit dan komitmen
1,046,205
1,187,856
700,551
2,797,417
5,732,029
(1,046,205)
(1,187,856)
(700,551)
(2,797,417)
(5,732,029)
(656,466)
220
39. RISIKO KECAIRAN (samb.)
Kumpulan
31 Disember 2008
Sehingga
6 bulan
RM’000
> 6 - 12
bulan
RM’000
> 1 - 5
tahun
RM’000
Melebihi
5 tahun
RM’000
Jumlah
RM’000
Aset
Sekuriti
Malaysia
Aset lain
5,067,282
–
–
–
5,067,282
–
228,945
1,198,955
2,545
166,027
129,868
28,346
1,173,018
1,212,292
–
1,303,026
3,486,401
30,891
2,871,016
6,027,516
–
70,597
–
42,802
–
36,770
251,771
–
251,771
150,169
Jumlah aset
6,565,779
341,242
2,450,426
5,041,198
14,398,645
Liabiliti
Bon subordinat
9,164,716
350,715
2,932,539
–
12,447,970
250,425
651,916
75,993
–
–
–
20,105
–
–
–
–
250,000
–
–
–
–
250,425
651,916
96,098
250,000
Jumlah liabiliti
10,143,050
370,820
3,182,539
–
13,696,409
Kredit dan komitmen
4,344,990
–
–
1,787,507
6,132,497
(7,922,261)
(29,578)
(732,113)
3,253,691
(5,430,261)
221
Kematangan aset dan liabiliti mengikut profil kematangan perlakuan
Bank
31 Mac 2010
Sehingga
6 bulan
RM’000
> 6 - 12
bulan
RM’000
> 1 - 5
tahun
RM’000
Melebihi
5 tahun
RM’000
Jumlah
RM’000
5,775,383
–
–
–
5,775,383
–
339,327
1,197,041
–
381,420
115,305
28,224
2,324,277
1,602,059
–
967,781
3,716,000
28,224
4,012,805
6,630,405
–
67,078
–
27,915
–
–
87,821
90,696
87,821
185,689
7,378,829
524,640
3,954,560
4,862,298
16,720,327
12,162,503
367,052
2,398,293
–
14,927,848
16,361
92,224
114,984
–
–
–
456
–
–
–
–
–
–
–
–
250,000
16,361
92,224
115,440
250,000
12,386,072
367,508
2,398,293
250,000
15,401,873
Aset
Sekuriti
Aset lain
Jumlah aset
Liabiliti
Bon subordinat
Jumlah liabiliti
Kredit dan komitmen
1,046,205
1,187,856
700,551
2,797,417
5,732,029
(6,053,448)
(1,030,724)
855,716
1,814,881
(4,413,575)
222
Bank
31 Disember 2008
Sehingga
6 bulan
RM’000
> 6 - 12
bulan
RM’000
> 1 - 5
tahun
RM’000
Melebihi
5 tahun
RM’000
Jumlah
RM’000
Aset
Sekuriti
Malaysia
Aset lain
5,067,282
–
–
–
5,067,282
–
228,945
1,198,954
2,545
166,027
129,937
28,346
1,173,018
1,212,292
–
1,303,026
3,501,485
30,891
2,871,016
6,042,668
–
65,331
–
42,060
–
–
251,771
44,650
251,771
152,041
Jumlah aset
6,560,512
340,569
2,413,656
5,100,932
14,415,669
Liabiliti
Deposit dan penempatan di bank-bank serta
institusi-institusi kewangan lain
Bon subordinat
9,181,465
350,716
2,932,517
–
12,464,698
250,425
651,916
75,890
–
–
–
20,100
–
–
–
–
250,000
–
–
–
–
250,425
651,916
95,990
250,000
Jumlah liabiliti
10,159,696
370,816
3,182,517
–
13,713,029
Kredit dan komitmen
4,344,990
–
–
1,787,507
6,132,497
(7,944,174)
(30,247)
(768,861)
3,313,425
(5,429,857)
40. MODAL DAN KOMITMEN LAIN
(a) Perbelanjaan modal yang diluluskan oleh pengarah tetapi tidak diuntukkan dalam penyata kewangan berjumlah
sebanyak:
Diluluskan dan berkontrak
Diluluskan tetapi tidak berkontrak
Kumpulan dan Bank
31.3.2010 31.12.2008
RM’000
RM’000
8,210
64,496
5,495
97,343
72,706
102,838
223
41. KECUKUPAN MODAL
(a) Nisbah-nisbah modal teras dan modal wajaran risiko Kumpulan/Bank adalah seperti berikut:
Pengiraan Jumlah Aset-aset Wajaran Risiko
Jumlah kredit Jumlah pasaran Jumlah pengoperasian Risiko pendedahan besar
untuk pemegang ekuiti
Jumlah Aset-aset Wajaran Risiko
Pengiraan Nisbah Modal
Modal Kumpulan1
Modal saham biasa berbayar
Saham Keutamaan Musyarakah
tidak boleh tebus, tidak terkumpul, boleh tukar
Rizab berkanun
Keuntungan terkumpul
Tolak: Tidak ketara
Tolak: Aset cukai tertunda (bersih)
Jumlah Modal Kumpulan 1
Kumpulan
31.3.2010 31.12.2008
RM’000
RM’000
Bank
31.3.2010 31.12.2008
RM’000
RM’000
8,684,382
63,805
922,973
7,360,255
284,485
779,604
8,677,935
63,805
916,064
7,359,696
284,485
779,449
–
–
–
–
9,671,160
8,424,344
9,657,804
8,423,630
1,000,000
397,275
1,000,000
397,275
–
206,105
166,529
–
(27,915)
102,725
156,688
117,112
–
(35,580)
–
204,596
167,212
–
(27,915)
102,725
155,832
118,448
–
(35,580)
738,220
1,343,893
738,700
Modal Kumpulan 2
Bon subordinat
Peruntukan am bagi pembiayaan lapuk dan ragu
250,000
106,663
250,000
97,330
250,000
106,770
250,000
97,561
Jumlah Modal Kumpulan 2
Tolak: Pelaburan dalam syarikat-syarikat subsidiari
356,663
–
347,330
–
356,770
(6,402)
347,561
(7,675)
Modal Asas
1,701,382
1,085,550
1,694,261
1,078,586
Modal Teras
Modal Asas
1,344,719
1,701,382
738,220
1,085,550
1,343,893
1,694,261
738,700
1,078,586
Nisbah Modal Teras
Nisbah Modal Wajaran Risiko
13.9%
17.6%
8.8%
12.9%
13.9%
17.5%
8.8%
12.8%
Nisbah kecukupan modal wajaran risiko telah dikira berdasarkan keperluan Rangka Kerja Kecukupan Modal untuk
Perbankan Islam dikeluarkan oleh Bank Negara Malaysia berkuatkuasa daripada 1 Januari 2008. Angka perbandingan
telah dinyatakan semula untuk tujuan-tujuan perbandingan.
1,344,719
224
41. KECUKUPAN MODAL (samb.)
(b) Kewajaran risiko dan keperluan modal untuk risiko kredit, risiko besar, risiko pasaran dan risiko operasi pada 31 Mac
adalah seperti berikut:
Jumlah Aset
Wajaran
Risiko
Kumpulan
Jumlah Pendedahan
Selepas
31 Mac 2010
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Risiko Kredit
(a) Pendedahan Di Dalam
Lembaran Imbangan
Bank Utama/Pusat
Entiti sektor awam
Bank, Institusi Pembangunan
Kewangan (“FDI”) & Bank
Pembangunan Pelbagai
Hala (“MDB”)
Korporat
Peruncitan kawal selia
Hartanah kediaman
Aset lebih berisiko tinggi
Pendedahan ekuiti
Aset-aset lain
Pendedahan mungkir
(b)
Keperluan
Modal
RM’000
6,074,593
96,547
6,074,593
83,556
–
16,712
–
16,712
–
1,336
802,394
4,632,501
3,027,843
402,394
988,497
–
236,159
401,037
802,394
4,565,979
3,026,171
402,394
937,037
–
236,159
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
15,694
220,695
181,570
24,144
110,915
–
13,513
37,656
16,661,965
16,529,320
7,569,039
7,569,039
605,523
1,928,750
29,819
1,928,750
29,819
1,099,981
15,362
1,099,981
15,362
87,998
1,229
–
–
–
–
–
1,958,569
1,958,569
1,115,343
1,115,343
89,227
18,620,534
18,487,889
8,684,382
8,684,382
694,750
–
–
–
–
Pendedahan Di Luar
Lembaran Imbangan*
Pendedahan di luar lembaran
imbangan berkaitan kredit
Instrumen kewangan derivatif
imbangan berkaitan
perbendaharaan yang lain
Jumlah pendedahan di
dalam dan di luar
lembaran imbangan
Aset
Wajaran
Risiko
RM’000
(ii) Keperluan Risiko Pendedahan Besar
* Akaun Pelaburan Perkongsian Untung
–
225
adalah seperti berikut: (samb.)
Kumpulan
Kedudukan Kedudukan Aset
31 Mac 2010
Jangka
Jangka Pendedahan
Wajaran Keperluan
Panjang
Pendek
Bersih
Risiko
Modal
RM’000
RM’000
RM’000
RM’000
RM’000
(iii) Risiko Pasaran
Risiko Kadar Penanda aras
Risiko Mata Wang Asing
957
1,483
2,063
(11,066)
3,020
(9,583)
52,739
11,066
4,219
885
63,805
5,104
(iv) Risiko Operasi
922,973
73,838
(v) Jumlah Aset Wajaran Risiko dan
Keperluan Modal
9,671,160
773,692
Nota:
* Risiko Kredit bagi perkara di luar lembaran imbangan
** Selepas tolak bersih dan pengurangan risiko kredit
(b) Kewajaran risiko dan keperluan modal untuk risiko kredit, risiko besar, risiko pasaran dan risiko operasi pada
31 Disember adalah seperti berikut:
Jumlah Aset
Wajaran
Risiko
Kumpulan
Jumlah Pendedahan
Selepas
31 Disember 2008
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Keperluan
Modal
RM’000
5,671,760
65,786
5,671,760
58,275
5,671,760
58,275
–
11,655
–
932
176,371
4,040,636
2,518,334
399,002
720,345
7,675
178,512
316,018
176,371
3,750,401
2,503,052
399,002
680,590
7,675
178,513
316,018
176,371
3,750,401
2,503,052
399,002
680,590
7,675
178,513
316,018
47,341
2,525,071
1,877,288
190,267
1,036,491
11,513
118,741
316,883
3,787
202,006
150,183
15,221
82,919
921
9,499
25,351
14,094,439
13,741,657
13,741,657
6,135,250
490,819
Risiko Kredit
Lembaran Imbangan
Bank Utama/Pusat
Entiti sektor awam
Hala (“MDB”)
Korporat
Hartanah kediaman
Aset berisiko lebih tinggi
Pendedahan ekuiti
Aset-aset lain
Pendedahan mungkir
Aset
Wajaran
Risiko
RM’000
226
31 Disember adalah seperti berikut: (samb.)
Jumlah Aset
Wajaran
Risiko
Kumpulan
Jumlah Pendedahan
Selepas
31 Disember 2008
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Risiko Kredit (samb.)
(b) Pendedahan Di Luar
Lembaran Imbangan*
imbangan berkaitan
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
2,188,689
46,496
2,188,689
46,496
2,188,689
46,496
1,185,528
33,177
94,842
2,654
31,500
31,500
31,500
6,300
504
2,266,685
2,266,685
2,266,685
1,225,005
98,000
Jumlah pendedahan di dalam
dan di luar lembaran imbangan 16,361,124
16,008,342
16,008,342
7,360,255
588,819
–
–
–
–
Kumpulan
Kedudukan Kedudukan 31 Disember 2008
Jangka
Jangka Pendedahan
Panjang
Pendek
Bersih
RM’000
RM’000
RM’000
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
(298)
18
246,662
37,823
19,733
3,026
284,485
22,759
(iv) Risiko Operasi
779,604
62,368
(v) Jumlah Aset Wajaran Risiko dan
Keperluan Modal
8,424,344
673,946
–
2,533
38
Nota:
(2,831)
(20)
227
Jumlah Aset
Wajaran
Risiko
Bank
Jumlah Pendedahan
Selepas
31 Mac 2010
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Risiko Kredit
Lembaran Imbangan
Agensi Kerajaan/Bank Pusat
Entiti sektor awam
Hala (“MDB”)
Korporat
Hartanah kediaman
Pendedahan ekuiti
Aset lain
Pendedahan mungkir
6,074,593
96,547
6,074,593
83,556
–
16,712
–
16,712
–
1,337
802,394
4,632,501
3,027,843
402,394
988,497
–
229,712
401,037
802,394
4,565,979
3,026,171
402,394
937,037
–
229,712
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
15,694
220,695
181,570
24,144
110,915
–
12,997
37,656
16,655,518
16,522,873
7,562,592
7,562,592
605,008
1,928,750
29,819
1,928,750
29,819
1,099,981
15,362
1,099,981
15,362
87,998
1,229
–
–
–
–
–
1,958,569
1,958,569
1,115,343
1,115,343
89,227
18,614,087
18,481,442
8,677,935
8,677,935
694,235
–
–
–
–
Pendedahan Di Luar
Lembaran Imbangan*
imbangan berkaitan
Jumlah pendedahan
di dalam dan di luar
lembaran imbangan
Keperluan
Modal
RM’000
–
(b)
Aset
Wajaran
Risiko
RM’000
228
Bank
Kedudukan Kedudukan 31 Mac 2010
Jangka
Jangka Pendedahan
Panjang
Pendek
Bersih
RM’000
RM’000
RM’000
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
52,739
11,066
4,219
885
63,805
5,104
(iv) Risiko Operasi
916,064
73,285
(v) Jumlah Aset Wajaran Risiko
dan Keperluan Modal
9,657,804
772,624
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
957
1,483
2,063
(11,066)
3,020
(9,583)
Nota:
Jumlah Aset
Wajaran
Risiko
Bank
Jumlah Pendedahan
Selepas
31 Disember 2008
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Risiko Kredit
Lembaran Imbangan
Agensi Kerajaan/Bank Pusat
Entiti sektor awam
Hala (“MDB”)
Korporat
Hartanah kediaman
Pendedahan ekuiti
Aset lain
Pendedahan mungkir
5,671,760
65,786
5,671,760
58,275
5,671,760
58,275
–
11,655
–
932
176,371
4,040,636
2,518,334
399,002
720,345
7,675
176,661
316,018
176,371
3,739,996
2,503,052
399,002
690,995
7,675
176,662
316,018
176,371
3,739,996
2,503,052
399,002
690,995
7,675
176,662
316,018
47,341
2,525,071
1,877,288
190,267
1,036,491
11,513
118,182
316,883
3,787
202,006
150,183
15,221
82,919
921
9,455
25,351
14,092,588
13,739,806
13,739,806
6,134,691
490,775
229
31 Disember adalah seperti berikut: (samb.)
Jumlah Aset
Wajaran
Risiko
Bank
Jumlah Pendedahan
Selepas
31 Disember 2008
Pendedahan
bersih Kesan PSIA*
RM’000
RM’000
RM’000
(i)
Risiko Kredit (samb.)
(b) Pendedahan Di Luar
Lembaran Imbangan*
imbangan berkaitan
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
2,188,689
46,496
2,188,689
46,496
2,188,689
46,496
1,185,528
33,177
94,842
2,654
31,500
31,500
31,500
6,300
504
2,266,685
2,266,685
2,266,685
1,225,005
98,000
Jumlah pendedahan di dalam
dan di luar lembaran imbangan 16,359,273
16,006,491
16,006,491
7,359,696
588,775
–
–
–
–
Bank
Kedudukan Kedudukan 31 Disember 2008
Jangka
Jangka Pendedahan
Panjang
Pendek
Bersih
RM’000
RM’000
RM’000
Aset
Wajaran
Risiko
RM’000
Keperluan
Modal
RM’000
(298)
18
246,662
37,823
19,733
3,026
284,485
22,759
(iv) Risiko Operasi
779,449
62,356
(v) Jumlah Aset Wajaran Risiko
dan Keperluan Modal
8,423,630
673,890
–
2,533
38
Nota:
(2,831)
(20)
<================= Pendedahan Selepas Jumlah Bersih dan Mitigasi Risiko kredit =================>
Jumlah
–
90,849
–
–
–
–
–
90,849
Wajaran Risiko
0%
6,821,172
20%
–
35%
–
50%
–
75%
–
100%
–
150%
–
6,821,172
6,888,420
–
2,725,625
545,125
–
–
805,789
402,894
3,846,912 2,885,184
2,961,073 2,961,074
1,260,069 1,890,105
Wajaran Risiko
0%
20%
35%
50%
75%
100%
150%
6,412,688
6,412,688
–
–
–
–
–
–
60,404
–
60,404
–
–
–
–
–
560,357
–
513,489
–
45,198
–
1,670
–
4,818,270
–
1,128,294
–
710,732
–
2,935,832
43,412
2,591,905
–
–
–
6,597
2,543,781
23,099
18,428
583,444
–
–
242,657
88,208
108,658
143,865
56
795,086
–
–
–
–
–
–
795,086
7,675
–
–
–
–
–
–
7,675
6,472,461
1,702,187
242,657
850,735
2,652,439
3,223,206
864,657
178,513 16,008,342
59,773
–
–
–
–
118,740
–
7,360,255
Aset-aset
Jumlah
236,160 18,487,888 8,684,382
67,248
–
–
–
–
168,912
–
–
340,437
84,930
425,367
1,989,329
3,223,206
1,296,986
–
–
–
–
–
–
–
–
930,923 1,075,714
–
–
–
–
–
–
26,841
–
783,240
–
120,842
–
– 1,075,714
Wajaran
Risiko
RM’000
820,546 5,414,232 3,098,292
–
–
–
701,357 1,933,419
–
–
–
–
119,189
656,443
3,316
–
– 3,063,672
– 2,658,978
12,341
–
165,392
18,963
Jumlah
Aset-aset
Wajaran
Risiko
RM’000
<================== Pendedahan Selepas Jumlah Bersih dan Mitigasi Risiko kredit ==================>
Jumlah
Pendedahan
selepas
AgensiJumlah Bersih Aset-aset dan Mitigasi Kumpulan
Kerajaan/ Entiti Bank-bank,
Bank Sektor MDB dan Perdagangan Berisiko Pendedahan
Aset-aset
Risiko 31 Disember
Pusat
Awam
FDI
Korporat Berperaturan
Hartanah Lebih Tinggi
Ekuiti
Lain
Kredit
2008
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
Pendedahan
selepas
Agensi Jumlah Bersih Kerajaan/
Entiti Bank-bank, Aset-aset dan Mitigasi Kumpulan
Bank
Sektor MDB dan Perdagangan Berisiko Pendedahan
Aset-aset
Risiko 31 Mac 2010
Pusat
Awam
FDI
Korporat Berperaturan
Ekuiti
Lain
Kredit
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Pendedahan risiko kredit mengikut wajaran risiko (termasuk pendedahan yang dikurangkan) pada 31 Mac, adalah seperti berikut:
230
–
90,849
–
–
–
–
–
90,849
Wajaran Risiko
0%
6,821,172
20%
–
35%
–
50%
–
75%
–
100%
–
150%
–
6,821,172
–
–
–
–
–
–
26,841
–
783,240
–
120,842
–
– 1,075,714
930,923 1,075,714
–
–
–
701,357 1,933,419
–
–
–
–
119,189
656,443
3,316
–
– 3,063,672
– 2,658,978
12,341
–
165,392
18,963
820,546 5,414,232 3,098,292
–
–
–
–
–
–
–
–
6,888,420
–
2,725,625
545,125
–
–
805,789
402,894
3,846,912 2,885,184
2,954,626 2,954,627
1,260,069 1,890,105
Wajaran Risiko
0%
20%
35%
50%
75%
100%
150%
6,412,688
6,412,688
–
–
–
–
–
–
60,404
–
60,404
–
–
–
–
–
–
1,128,294
–
710,732
–
2,935,832
43,412
4,818,270
–
513,489
–
45,198
–
1,670
–
560,357
2,591,905
–
–
–
6,597
2,543,781
23,099
18,428
583,444
–
–
242,657
88,208
108,658
143,865
56
795,086
–
–
–
–
–
–
795,086
7,675
–
–
–
–
–
–
7,675
Jumlah
Aset-aset
Wajaran
Risiko
RM’000
6,471,169
1,702,187
242,657
850,735
2,652,439
3,222,647
864,657
176,662 16,006,491
58,481
–
–
–
–
118,181
–
7,359,696
–
340,437
84,930
425,367
1,989,329
3,222,647
1,296,986
Jumlah
Aset-aset
Wajaran
Risiko
RM’000
229,713 18,481,441 8,677,935
67,248
–
–
–
–
162,465
–
<================= Pendedahan selepas Tolak Bersih dan Pengurangan Risiko Kredit =================>
Jumlah
Pendedahan
selepas
AgensiJumlah Bersih Bank
Kerajaan/ Entiti Bank-bank Aset-aset dan Mitigasi 31 Disember
Aset-aset
Risiko 2008
Pusat
Awam
FDI
KorporatBerperaturan
Ekuiti
Lain
Kredit
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
<================= Pendedahan selepas Tolak Bersih dan Pengurangan Risiko Kredit =================>
Jumlah
Pendedahan
selepas
AgensiJumlah Bersih Kerajaan/ Entiti Bank-bank Aset-aset dan Mitigasi Bank
Aset-aset
Risiko 31 Mac 2010
Pusat
Awam
FDI
KorporatBerperaturan
Ekuiti
Lain
Kredit
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(c) Pendedahan risiko kredit mengikut berat risiko (termasuk pemotongan pendedahan) pada 31 Mac adalah seperti berikut: (samb.)
231
232
(d) Keperluan modal dan aset wajaran risiko pada 31 Mac, adalah seperti berikut:
Pendekatan Mengikut Piawaian
Dibiayai oleh
Akaun
Pelaburan
Risiko Pasaran
Akaun
Akaun
Bukan
Kumpulan dan Bank
Pelaburan
Pelaburan Perkongsian
31 Mac 2010
Khusus
Am
Untung
RM’000
RM’000
RM’000
Kadar Risiko Penanda aras
Risiko Kadar Pertukaran Asing
–
–
–
–
4,219
885
Jumlah Keperluan Modal
–
–
5,104
Jumlah Wajaran Risiko
–
–
63,805
Pendekatan Mengikut Piawaian
Dibiayai oleh
Akaun
Pelaburan
Risiko Pasaran
Akaun
Akaun
Bukan
Kumpulan dan Bank
Pelaburan
Pelaburan Perkongsian
31 Disember 2008
Khusus
Am
Untung
RM’000
RM’000
RM’000
Kadar Risiko Penanda aras
Risiko Kadar Pertukaran Asing
–
–
–
–
19,733
3,026
Jumlah Keperluan Modal
–
–
22,759
Jumlah Wajaran Risiko
–
–
284,485
233
(e) Taburan geografi bagi pendedahan kredit pada 31 Mac adalah seperti berikut:
Domestik
Luar Pesisir Labuan
Jumlah
Aset Aset
Aset
Kumpulan
Wajaran Wajaran
Wajaran
31 Mac 2010
Pendedahan
Risiko Pendedahan
Risiko Pendedahan
Risiko
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(i)
Risiko Kredit
Lembaran Imbangan 6,074,593
Agensi Kerajaan/
Bank Pusat
83,556
Entiti sektor awam
–
Bank, Institusi
Pembangunan
Kewangan (“FDI”) &
Bank Pembangunan
Pelbagai Hala (“MDB”)
802,376
Korporat
4,351,901
3,026,171
Hartanah kediaman
402,394
Aset lebih berisiko tinggi 841,512
Pendedahan ekuiti
–
Aset-aset lain
233,411
Pendedahan mungkir
401,037
16,216,951
–
6,074,593
–
16,712
–
–
–
–
–
83,556
–
16,712
–
196,153
2,583,671
2,269,628
301,795
1,243,151
–
166,164
470,701
18
214,077
–
–
95,525
–
2,748
–
18
175,012
–
–
143,287
–
2,748
–
802,394
4,565,979
3,026,171
402,394
937,037
–
236,159
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
168,912
470,701
7,247,975
312,368
321,065 16,529,320
7,569,039
1,008,993
–
–
1,928,750
1,099,981
15,362
–
–
29,819
15,362
–
–
–
–
–
1,958,569
1,024,355
–
–
1,958,569
1,115,343
18,175,520
8,272,330
312,368
321,065 18,487,889
8,684,382
–
–
–
Pendedahan Di Luar
Lembaran Imbangan*
Pendedahan di luar
lembaran imbangan
berkaitan kredit
1,928,750
Instrumen kewangan
derivatif
29,819
Pendedahan di luar
lembaran imbangan
berkaitan
perbendaharaan
yang lain
–
–
Jumlah pendedahan
di dalam dan di luar
lembaran imbangan
(ii) Keperluan Risiko
Pendedahan Besar
–
–
–
(b)
–
234
(e) Taburan geografi bagi pendedahan kredit pada 31 Mac adalah seperti berikut: (samb.)
Domestik
Luar Pesisir Labuan
Jumlah
Aset Aset
Aset
Bank
Wajaran Wajaran
Wajaran
31 Mac 2010
Pendedahan
Risiko Pendedahan
Risiko Pendedahan
Risiko
RM’000
RM’000
RM’000
RM’000
RM’000
RM’000
(i)
Risiko Kredit
Lembaran Imbangan 6,074,593
Agensi Kerajaan/
Bank Pusat
83,556
Entiti sektor awam
–
Bank, Institusi
Pembangunan
Kewangan (“FDI”) &
Bank Pembangunan
Pelbagai Hala (“MDB”)
802,376
Korporat
4,351,901
3,026,171
Hartanah kediaman
402,394
Aset lebih berisiko tinggi 841,512
Pendedahan ekuiti
–
Aset lain
226,964
Pendedahan mungkir
401,037
16,210,504
(b)
–
–
6,074,593
–
16,712
–
–
–
–
–
83,556
–
16,712
–
196,153
2,583,671
2,269,628
193,797
1,243,151
–
159,717
470,701
18
214,077
–
–
95,525
–
2,748
–
18
175,012
–
–
143,287
–
2,748
–
802,394
4,565,979
3,026,171
402,394
937,037
–
229,712
401,037
196,171
2,758,682
2,269,628
301,795
1,386,438
–
162,465
470,701
7,133,530
312,368
321,065 16,522,873
7,562,592
1,008,993
–
–
1,928,750
1,099,981
15,362
–
–
29,819
15,362
–
–
–
–
–
–
–
–
–
–
1,958,569
1,024,355
–
–
1,958,569
1,115,343
18,169,073
8,157,885
312,368
321,065 18,481,442
8,677,935
–
–
–
Pendedahan Di Luar
Lembaran Imbangan*
Pendedahan di luar
lembaran imbangan
berkaitan kredit
1,928,750
Instrumen kewangan
derivatif
29,819
Pendedahan di luar
lembaran imbangan
berkaitan
perbendaharaan
yang lain
–
Pendedahan mungkir
–
–
Jumlah pendedahan
di dalam dan di uar
lembaran imbangan
(ii) Keperluan Risiko
Pendedahan Besar
–
–
–
Penarafan pendedahan kredit pada 31 Mac adalah seperti berikut:
Jumlah
25,686
–
6,921
–
–
–
–
–
–
–
32,607
65,276
–
886,173
–
–
–
–
–
–
–
951,449
–
438,000
–
–
–
–
–
–
–
438,000
–
–
–
–
–
–
–
1,334,379
Pendedahan Di Dalam
dan Di Luar Lembaran
Imbangan
Pendedahan Kredit –
Pendekatan Mengikut
Piawaian
Bank Utama/Pusat
–
Entiti sektor awam
–
Bank, Institusi
Pembangunan Kewangan
(“FDI”) & Bank
Hala (“MDB”)
272,458
Sykt. Insurans, Firma
Sekuriti & Pengurus Dana
–
Korporat
1,061,921
–
Gadai janji kediaman
–
–
Aset-aset lain
–
Pembiayaan/pelaburan
khusus
–
Pendedahan pensekuritian
–
Pendedahan ekuiti
–
729,073
–
–
–
–
627,388
–
–
–
–
101,685
–
–
14,882
–
–
–
–
14,882
–
–
–
–
–
–
–
8,160
–
–
–
–
8,160
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
13,055
–
–
–
–
13,055
–
–
–
–
–
–
–
BB+ Di bawah
ke BB-
B-
Ba3
RM’000 RM’000 RM’000
Penarafan oleh ECAIs Yang Diluluskan
Kategori Pendedahan
AAA
AA+
AA
AA-
A
BBB
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
Kumpulan
(f)
355,442
–
820,547
–
–
–
–
–
–
–
–
–
9,892 10,821,991 4,267,048 18,620,536
–
–
–
–
–
–
–
9,892 2,414,363
– 5,480,755
–
– 3,099,966 3,099,966
–
– 930,922 930,922
– 1,127,174
– 1,127,174
–
– 236,160 236,160
–
Jumlah
Besar
RM’000
– 6,821,172
– 103,840
Tidak
Bertaraf Lain-lain
RM’000 RM’000
– 6,821,172
– 103,840
P1/
MARC1
RM’000
235
Jumlah
1,334,379
Pendedahan Di Dalam
dan Di Luar Lembaran
Imbangan
Pendedahan Kredit –
Pendekatan Mengikut
Piawaian
Bank Utama/Pusat
–
Entiti sektor awam
–
Bank, Institusi
Pembangunan
Hala (“MDB”)
272,458
Sykt. Insurans, Firma
Sekuriti & Pengurus Dana
–
Korporat
1,061,921
–
Gadai janji kediaman
–
–
Aset-aset lain
–
Pembiayaan/pelaburan
khusus
–
Pendedahan pensekuritian
–
Pendedahan ekuiti
–
–
886,173
–
–
–
–
–
–
–
–
438,000
–
–
–
–
–
–
–
951,449
65,276
–
438,000
–
–
–
–
32,607
–
–
–
–
6,921
–
–
–
–
25,686
–
–
729,073
–
–
–
–
627,388
–
–
–
–
101,685
–
–
14,882
–
–
–
–
14,882
–
–
–
–
–
–
–
Kategori Pendedahan
AAA
AA+
AA
AA-
A
BBB
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
8,160
–
–
–
–
8,160
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
13,055
–
–
–
–
13,055
–
–
–
–
–
–
–
BB+ Di bawah
ke BB-
B-
Ba3
RM’000 RM’000 RM’000
Penarafan oleh ECAIs Yang Diluluskan
Penarafan pendedahan kredit pada 31 Mac adalah seperti berikut: (samb.)
Bank
(f)
355,442
–
820,547
–
–
–
–
–
–
–
–
–
9,892 10,821,991 4,260,601 18,614,089
–
–
–
–
–
–
–
9,892 2,414,363
– 5,480,755
–
– 3,099,966 3,099,966
–
– 930,922 930,922
– 1,127,174
– 1,127,174
–
– 229,713 229,713
–
Jumlah
Besar
RM’000
– 6,821,172
– 103,840
Tidak
Bertaraf Lain-lain
RM’000 RM’000
– 6,821,172
– 103,840
P1/
MARC1
RM’000
236
237
42. MAKLUMAT SEGMEN
(a) Segmen perniagaan
Bank diselenggara mengikut dua segmen perniagaan utama:
(i)
Perbankan borong – segmen ini merangkumi aktiviti perbankan korporat, perbendaharaan dan pasaran modal
serta perbankan pelaburan.
(ii) Perbankan runcit – segmen ini merangkumi perbankan Perusahaan Kecil Sederhana, perbankan komersil dan
peruncitan.
Segmen perniagaan yang lain merangkumi perkhidmatan penyewaan, yang mana tiada di antaranya mempunyai
saiz yang mencukupi untuk dilaporkan secara berasingan.
Kumpulan
31 Mac 2010
Perbankan
borong
RM’000
Perbankan
runcit
RM’000
Lain-lain
RM’000
Jumlah
RM’000
Jumlah pendapatan
447,013
485,970
5,002
937,985
Keputusan
Keputusan segmen
115,903
116,180
(90,022)
142,061
Zakat dan cukai
(43,227)
Untung bersih bagi tempoh kewangan
98,834
Maklumat lain
Aset segmen
–
13,437,126
Aset korporat tidak diperuntukkan
3,277,086
Jumlah aset
16,714,212
Liabiliti segmen
–
14,943,850
Liabiliti korporat tidak diperuntukkan
451,231
Jumlah liabiliti
15,395,081
Butiran bersegmen lain
Perbelanjaan modal
Susutnilai
8,559,493
6,854,447
153
1,697
4,877,633
8,089,403
12,152
8,575
42,627
4,232
54,932
14,504
238
42. MAKLUMAT SEGMEN (samb.)
(a) Segmen perniagaan (samb.)
Kumpulan
31 Disember 2008
Perbankan
borong
RM’000
Perbankan
runcit
RM’000
Lain-lain
RM’000
Jumlah
RM’000
Jumlah pendapatan
418,934
366,618
7,186
792,738
Keputusan
Keputusan segmen
67,113
(23,395)
350
44,068
Zakat dan cukai
(12,117)
Untung bersih bagi tahun kewangan
31,951
Maklumat lain
Aset segmen
–
14,790,873
(392,228)
Jumlah aset
14,398,645
Liabiliti segmen
–
12,434,168
1,262,241
Jumlah liabiliti
13,696,409
Perbelanjaan modal
Susutnilai
5,194,828
3,856,066
841
546
9,596,045
8,578,102
3,990
4,805
6,880
7,061
11,711
12,412
239
Bank
31 Mac 2010
Perbankan
borong
RM’000
Perbankan
runcit
RM’000
Lain-lain
RM’000
Jumlah
RM’000
Jumlah pendapatan
447,013
485,970
4,056
937,039
Keputusan
Keputusan segmen
115,903
116,180
(91,449)
140,634
Zakat dan cukai
(43,106)
Untung bersih bagi tempoh kewangan
97,528
Maklumat lain
Aset segmen
–
13,437,485
3,282,842
Jumlah aset
16,720,327
Liabiliti segmen
–
14,944,209
457,664
Jumlah liabiliti
15,401,873
Perbelanjaan modal
Susutnilai
8,559,852
6,854,806
153
1,697
4,877,633
8,089,403
12,152
8,575
42,627
4,195
54,932
14,467
240
Bank
31 Disember 2008
Perbankan
borong
RM’000
Perbankan
runcit
RM’000
Lain-lain
RM’000
Jumlah
RM’000
Jumlah pendapatan
418,934
366,618
7,186
792,738
Keputusan
Keputusan segmen
66,258
(24,223)
350
42,385
Zakat dan cukai
(12,090)
Untung bersih bagi tahun kewangan
30,295
Maklumat lain
Aset segmen
–
14,794,599
(378,930)
Jumlah aset
14,415,669
Liabiliti segmen
–
12,437,894
1,275,135
Jumlah liabiliti
13,713,029
Perbelanjaan modal
Susutnilai
5,198,554
3,859,792
841
709
9,596,045
8,578,102
3,990
4,805
6,851
6,864
11,682
12,378
(b) Segmen geografi
Tiada laporan mengikut segmen berhubung dengan segmen geografi dikemukakan kerana Bank hanya beroperasi
di Malaysia.
241
43. NILAI SAKSAMA BAGI ASET DAN LIABILITI KEWANGAN
Jumlah bawaan bagi aset dan liabiliti kewangan Bank pada tarikh lembaran imbangan adalah hampir dengan nilai
saksama mereka kecuali bagi yang berikut:
Aset kewangan
Aset kewangan
Kumpulan
31.3.2010
31.12.2008
Jumlah Nilai
Jumlah Nilai
bawaan
saksama
bawaan
saksama
RM’000
RM’000
RM’000
RM’000
6,630,159
7,659,898
Bank
31.3.2010
Jumlah Nilai
bawaan
saksama
RM’000
RM’000
6,630,405
7,660,251
6,027,516
6,737,860
31.12.2008
Jumlah Nilai
bawaan
saksama
RM’000
RM’000
6,042,668
6,753,243
Kumpulan dan Bank
31.3.2010
31.12.2008
Jumlah Nilai
Jumlah Nilai
bawaan
saksama
bawaan
saksama
RM’000
RM’000
RM’000
RM’000
Liabiliti kewangan
Obligasi subordinat
250,000
Nilai saksama ialah jumlah anggaran yang mana aset atau liabiliti kewangan boleh ditukar di antara dua pihak di dalam
keadaan pasaran normal. Walau bagaimanapun, untuk aset tertentu seperti pembiayaan dan deposit, nilai saksama tidak
siap tersedia kerana tiada pasaran terbuka di mana instrumen ini didagangkan. Nilai saksama bagi instrumen ini dianggar
berdasarkan andaian di bawah. Kaedah ini adalah bersifat subjektif, dan oleh itu, nilai saksama yang dikemukakan
berkemungkinan bukan suatu indikatif bagi nilai sebenar yang boleh direalisasi.
Tunai dan dana jangka pendek, deposit berkanun dengan Bank Negara Malaysia, aset lain, deposit dan penempatan di
bank serta institusi kewangan lain, bil dan penerima perlu bayar serta liabiliti lain.
Untuk instrumen jangka pendek ini, jumlah bawaan merupakan anggaran yang berpatutan bagi nilai saksama.
248,457
250,000
245,052
242
43. NILAI SAKSAMA BAGI ASET DAN LIABILITI KEWANGAN (samb.)
Sekuriti
Sekuriti yang “dipegang sehingga matang” dinyatakan pada kos terlunas. Peruntukan untuk rosot nilai disediakan
apabila berlaku kerugian rosot nilai kekal dan nilai saksama adalah dianggap hampir dengan nilai bawaan.
Pembiayaan kepada pelanggan
Nilai saksama pembiayaan kepada pelanggan dianggar berdasarkan jangkaan aliran tunai masa depan bagi pembayaran
ansuran berkontrak, yang terdiskaun pada kadar yang boleh diguna pakai dan kadar semasa pada tarikh lembaran
imbangan yang ditawarkan untuk kemudahan yang serupa kepada peminjam baru dengan profil kredit yang serupa.
Bagi pembiayaan tak berbayar, nilai saksamanya dianggap hampir dengan nilai bawaan, iaitu bersih dari peruntukan
khusus bagi pembiayaan lapuk dan ragu.
Nilai saksama deposit daripada pelanggan dianggar hampir dengan nilai bawaan kerana kadar keuntungan ditentukan
pada akhir tempoh pegangannya berdasarkan keuntungan sebenar yang dijana daripada aset yang dilaburkan.
Obligasi subordinat
Nilai saksama obligasi subordinat dianggar dengan mendiskaun jangkaan aliran tunai masa depan menggunakan kadar
faedah semasa yang boleh diguna pakai untuk pinjaman dengan profil risiko yang serupa.
44. ANGKA BANDINGAN
(a) Angka bandingan tertentu telah dikelaskan semula sebagai mematuhi pembentangan tahun semasa, seperti yang
ditunjukkan di bawah:
Seperti yang Seperti yang
dinyatakan dinyatakan
sebelumnya
Pelarasan
semula
RM’000
RM’000
RM’000
Kumpulan
Penyata perubahan ekuiti disatukan
Rizab turun naik kadar pertukaran
Kerugian tidak direalisasi bersih atas sekuriti tersedia untuk dijual
–
(71,564)
661
(661)
661
(72,225)
Bank
Penyata perubahan ekuiti
Rizab turun naik kadar pertukaran
Kerugian tidak direalisasi bersih atas sekuriti tersedia untuk dijual
–
(71,640)
661
(661)
661
(72,301)
(b) Penyata pendapatan, penyata perubahan ekuiti, penyata aliran tunai dan nota-nota yang berkaitan dengan penyata
kewangan adalah untuk tempoh lima belas bulan dari 1 Januari 2009 hingga 31 Mac 2010. Justeru itu, jumlah
perbandingan tidak boleh dibandingkan kerana angka untuk 2008 adalah untuk tempoh dua belas bulan dari
1 Januari 2008 hingga 31 Disember 2008.
Akhir tahun kewangan bagi Kumpulan dan Bank telah diubah daripada 31 Disember kepada 31 Mac agar bersamaan
dengan akhir tahun kewangan syarikat induk, iaitu DRB-HICOM Berhad.
243
BRANCH NETWORK
RANGKAIAN CAWANGAN
BRANCHES/
SERVICES CENTRE/
CAWANGAN-CAWANGAN/
PUSAT PERKHIDMATAN
MUAMALAT BUSINESS CENTRE
NORTHERN REGION
2nd Floor, Wisma Perkeso
3012 Lebuh Tenggiri Dua
13700 Seberang Jaya, Pulau Pinang
Tel
: 04-399 4770
Fax/Faks: 04-339 4816
SOUTHERN REGION
Lot 001 & 002, 13th Floor, Menara TH
Jalan Ayer Molek
80000 Johor Bahru, Johor
Tel
: 07-223 4644/221 3467
Fax/Faks: 07-222 4623
EAST MALAYSIA
3rd Floor, Sub Lot 1, Lot 543
Jalan Tun Ahmad Zaidi Adruce
93400 Kuching, Sarawak
Tel
: 082-418 629
Fax/Faks: 082-418 692
EAST COAST
1st & 2nd Floor, Lot 2 & Lot & Lot 275
Bangunan Perbadanan
Menteri Besar Kelantan
Jalan Kuala Krai, 15150 Kota Bharu
Tel
: 09-746 1071
Fax/Faks: 09-744 4622
JALAN MELAKA
1st Floor, Blok Podium
Menara Bumiputra
21, Jalan Melaka
50100 Kuala Lumpur
Tel
: 03-2032 4060/61/62
Fax/Faks: 03-2032 5997
TAMAN SEGAR
No. 30, Jalan Manis 4
Taman Segar Off Jln Cheras
56100 Kuala Lumpur
Tel
: 03-9131 5479
Fax/Faks: 03-9130 2007
JALAN IPOH
Ground Floor, Wisma TCT
No. 516-1, Batu 3, Jalan Ipoh
51200 Kuala Lumpur
Tel
: 03-4041 1885
Fax/Faks: 03-4043 1467
JALAN TAR
No. 339, Ground & 3rd Floor
Bangunan UMNO Lama
Jln Tuanku Abdul Rahman
50100 Kuala Lumpur
Tel
: 03-2697 7077
Fax/Faks: 03-2697 8020
BATU CAVES
No. 53, 53 (M), 51 & 51 (M)
Jalan SBC 1 Taman Sri Batu Caves
68100 Batu Caves, Selangor
Tel
: 03-6187 8235
Fax/Faks: 03-6186 2387
TAMAN MELAWATI
268, 269 & 270, Jalan Bandar 12
Taman Melawati
53100 Kuala Lumpur
Tel
: 03-4108 1160
Fax/Faks: 03-4107 4625
UNIVERSITI ISLAM ANTARABANGSA
Ground & First Floor, Azman Hashim
Complex, PT 5063, Mukim Setapak
Universiti Islam Antarabangsa Malaysia
Jalan Gombak, 53300 Kuala Lumpur
Tel
: 03-6187 8705
Fax/Faks: 03-6187 8579
PUTRAJAYA
No. 2 & 4, Ground & 1st Floor
Jalan Diplomatik 2
Pusat Komersial Diplomatik
Precinct 15, 62050 Putrajaya
Tel
: 03-8888 9778
Fax/Faks: 03-8889 2053
BANDAR TASIK SELATAN
No. 14, Ground & 1st Floor
Jalan 4/146, Metro Center
Bandar Tasik Selatan
57000 Kuala Lumpur
Tel
: 03-9058 7129
Fax/Faks: 03-9058 1476
Selangor
KAJANG
No. 3 & 4
Jalan Dato’ Seri P. Alagendra 1
43000 Kajang, Selangor Darul Ehsan
Tel
: 03-8734 7341
Fax/Faks: 03-8734 7332
KELANG
Ground & 1st Floor
Lot 46, Wisma Ban Guan Huat
Jalan Kapar, 41400 Kelang
Tel
: 03-3344 4148
Fax/Faks: 03-3344 4146
PETALING JAYA
45, Jalan SS 2/64
47300 Petaling Jaya
Selangor Darul Ehsan
Tel
: 03-7874 5722
Fax/Faks: 03-7874 5150
REPRESENTATIVE COMMERCIAL
BANKING
Wilayah Persekutuan
244
BRANCH NETWORK
RANGKAIAN CAWANGAN
SHAH ALAM, SEK 9
28, Jalan Tengku
Ampuan Zabedah D9/D
40000 Shah Alam
Tel
: 03-5512 8830
Fax/Faks: 03-5512 8836
RAWANG
No. 9 & 11, Jalan Rawang 1
Bandar Baru Rawang
48000 Rawang
Tel
: 03-6092 1680
Fax/Faks: 03-6092 1677
SHAH ALAM, PKNS
G-1, 2 & 3, Ground Floor
Kompleks PKNS
40000 Shah Alam
Tel
: 03-5510 6511
Fax/Faks: 03-5510 6611
SUBANG JAYA
9 & 11, Lot 4015 & 4017
Jalan SS 15/5A
47500 Subang Jaya
Tel
: 03-5634 3971
Fax/Faks: 03-5634 3954
Bandar Baru Bangi
Ground, 1st & 2nd Floor, D32 & D33
Jalan Medan Pusat Bandar 4
Seksyen 9, 43650 Bandar Baru Bangi
Tel
: 03-8925 0705/3879
Fax/Faks: 03-8925 5884/5894
GLENMARIE, SHAH ALAM
No. 2, Jalan Presiden F U1/F
Accentra Glenmarie, Seksyen U1
40150, Shah Alam
Tel
: 03-5569 1402/1403
Fax/Faks: 03-5569 1435
SERVICE CENTRE
Universiti Kebangsaan Malaysia
Lot 1.03A, 1st Floor
Wisma Unikeb, 43600 Bangi
Tel
: 03-8925 6034
Fax/Faks: 03-8925 6029
Negeri Sembilan
SEREMBAN
Lot 1522 & 1523, Jalan Tun Dr. Ismail
70200 Seremban
Tel
: 06-765 1500
Fax/Faks: 06-762 7218
TAIPING
98-100, Ground & 1st Floor
Jalan Kota, 34000 Taiping
Tel
: 05-807 8372
Fax/Faks: 05-807 8375
Kedah
Melaka
MELAKA
395, Taman Sinn, Jalan Semabuk
75050 Melaka
Tel
: 06-282 8464
Fax/Faks: 06-286 7518
ALOR SETAR
Lot T-1, Ground & Mezanin Floor
Wisma PKNK, Jalan Sultan Badlishah
05000 Alor Setar
Tel
: 04-731 5722
Fax/Faks: 04-731 5724
TAMAN CHENG BARU
Ground & 1st Floor
No. 92, Jln Cheng Baru
Taman Cheng Baru, 75250 Melaka
Tel
: 06-312 5086
Fax/Faks: 06-312 5091/5092
KULIM
No. 6, Bangunan Al-Ikhwan
Pusat Perniagaan Putra
Jalan Kilang Lama, 09000 Kulim
Tel
: 04-496 3500
Fax/Faks: 04-490 7714
Perak
IPOH
Ground & Mezzanine Floor
Wisma Maju UMNO
Jalan Sultan Idris Shah, 30000 Ipoh
Tel
: 05-249 8802
Fax/Faks: 05-243 4997
PARIT BUNTAR
No. 17 & 19, Jalan Perwira
Pusat Bandar Baru
34200 Parit Buntar
Tel
: 05-716 7201
Fax/Faks: 05-716 7204
SITIAWAN
Ground & 1st Floor
No. 392, Taman Samudera
32040 Seri Manjung, Perak
Tel
: 05-688 4915
Fax/Faks: 05-688 4931
SUNGAI PETANI
No. 1 & 2, Ground & 1st Floor
Wisma OIB, Jalan Bank
08000 Sungai Petani
Tel
: 04-420 4300
Fax/Faks: 04-421 5007
SERVICE CENTRE
SOUQ AL-BUKHARY
Ground Floor
Bazaar Souq Al-Bukhary
No. 1, Jln Tun Abdul Razak
05200 Alor Setar
Tel
: 04-731 5480
Fax/Faks: 04-731 5546
Pulau Pinang
BAYAN BARU
No. 24, 26 & 28, Ground & 1st Floor
Taman Seri Tunas, Jln Tengah
11950 Bayan Baru
Tel
: 04-630 8100
Fax/Faks: 04-641 1058
245
SEBERANG JAYA
Ground & 1st Floor
Wisma Perkeso, 3012
Off Jalan Lebuh Tenggiri 2
13700 Seberang Jaya, Perai
Pulau Pinang
Tel
: 04-390 1292
Fax/Faks: 04-399 3797
SERVICE CENTRE
Universiti Sains Malaysia
Bangunan D12, Minden Campus
11800 Minden, Pulau Pinang
Tel
: 04-660 4600
Fax/Faks: 04-658 5945
SERVICE CENTRE
Kepala Batas
Pusat Budi Penyayang
Jalan Bertam 2, Kepala Batas
Seberang Perai Utara
13200 Pulau Pinang
Tel
: 04-575 3588
Fax/Faks: 04-575 5703
Kelantan
KOTA BHARU
Lot 2 & 257
Bangunan Perbadanan Menteri
Besar Kelantan (PMBK)
Jalan Kuala Krai, 15150 Kota Bharu
Tel
: 09-744 1711
Fax/Faks: 09-744 4622
JALAN SULTAN YAHYA PETRA
Ground Floor, Lot PT 265 & PT 266
Wisma Nik Kob
Jalan Sultan Yahya Petra
15200 Kota Bharu
Tel
: 09-747 3187
Fax/Faks: 09-747 3230
JELI
Ground & 1st Floor
No. PT 4646, Lot 2003
PN 3523, 1760 Bandar Jeli
Kelantan
Tel
: 09-944 0606/0339
Fax/Faks: 09-944 8228/8339
SERVICE CENTRE
Perlis
Kok Lanas
Ground & 1st Floor, Lot PT 5080
Kompleks Perniagaan Saidina Ali
Jalan Kuala Kerai, Kok Lanas
16450 Kota Bharu
Tel
: 09-788 6868
Fax/Faks: 09-788 6828
Terengganu
Johor
KUALA TERENGGANU
1, Jalan Air Jerneh
20300 Kuala Terengganu
Tel
: 09-622 2177
Fax/Faks: 09-622 3543
JOHOR BAHRU
30, Jalan Tun Razak
Susur Satu, 80000 Johor Bahru
Tel
: 07-223 5822
Fax/Faks: 07-224 0811
BATU PAHAT
Jalan Kundang, Taman Bukit Pasir
83000 Batu Pahat
Tel
: 07-432 5257
Fax/Faks: 07-432 4945
KLUANG
No. 1, Jalan Persiaran Dato’ Haji Ismail
Hassan
86000 Kluang
Tel
: 07-772 2487
Fax/Faks: 07-774 4419
KULAI
18 & 19, Taman Seraya
Jalan Raya Kulai Besar, 81000 Kulai
Tel
: 07-663 8486
Fax/Faks: 07-663 8496
SEGAMAT
54, Jalan Genuang
85000 Segamat
Tel
: 07-931 0540
Fax/Faks: 07-931 0542
Taman Universiti
Ground & 1st Floor
No. 28, Jalan Kebudayaan 5
Taman Universiti, 81300 Skudai
Tel
: 07-520 6875
Fax/Faks: 07-520 5503
SERVICE CENTRE
Universiti Tun Hussein Onn
Ground Floor
Bangunan Khidmat Pelajar
Universiti Tun Hussein Onn
86400 Parit Raja
Batu Pahat, Johor
Tel
: 07-453 6132
Fax/Faks: 07-453 6125
KANGAR
No. 11 & 13, Jalan Bukit Lagi
01000 Kangar
Tel
: 04-976 4751
Fax/Faks: 04-976 4799
JOHOR JAYA
Ground & 1st Floor
No. 17, Jalan Ros Merah 2/20
Taman Johor Jaya
81100 Johor Bahru
Tel
: 07-357 7451
Fax/Faks: 07-355 8106
246
BRANCH NETWORK
RANGKAIAN CAWANGAN
Pahang
Sabah
KUANTAN
B-114 & B-116, Sri Dagangan Centre
Jalan Tun Ismail, 25000 Kuantan
Tel
: 09-516 2782
Fax/Faks: 09-516 2853
KOTA KINABALU
Shoplot 69-72, Blok H, Asia City
88000 Kota Kinabalu
Tel
: 088-239 122
Fax/Faks: 088-239 128
MENTAKAB
6 & 7, Jalan Tun Abd Razak
28400 Mentakab
Tel
: 09-277 5917
Fax/Faks: 09-277 4940
SERVICE CENTRE
PEKAN
G-02, Ground Floor
Bangunan UMNO (Bahagian Pekan)
Jalan Teng Que, 26600 Pekan
Pahang
Tel
: 09-422 4488/3751
Fax/Faks: 09-422 3751
Sarawak
KUCHING
Lot 543-545, Bangunan Cheema
Jalan Tun Ahmad Zaidi Adruce
93400 Kuching
Tel
: 082-25 7877
Fax/Faks: 082-41 4142
BINTULU
Ground 1st & 2nd Floor
No. 73, Park City Commercial Centre
Jalan Tanjung Batu
97012 Bintulu
Tel
: 086-337 462
Fax/Faks: 086-337 461
MIRI
Block F, Miri Concession Land District
98000 Miri
Tel
: 085-420 622
Fax/Faks: 085-418 111
Labuan
UO 114, Ground Floor
Jln OKK Awang Besar
87000 Wilayah Persekutuan Labuan
Tel
: 087-424 190
Fax/Faks: 087-424 204
LABUAN OFF SHORE
15A 1, Main Office Tower
Kompleks Ujana Labuan
Jalan Merdeka
87000 Wilayah Persekutuan Labuan
Tel
: 087-412 858
Fax/Faks: 087-451 164